Thus, the monthly amount of such security is defined as the product is actually accrued to employees of wages and ratio, calculated as the ratio of annual the planned amount for vacation pay to the planned total annual payroll. And, mind you, into account when creating such a security should be taken not only the amount of actual labor costs, but also the amount attributable to these charges to the relevant social insurance funds. On the use of precisely this order of calculation to ensure the payment of leave to employees and the Finance Ministry insisted in a letter dated 05/24/2007, the 31-34000-10-10/10654. In a formula this mechanism can be represented as follows: pom = cp x x ewc Ksots where rum – a monthly sum payments to a reserve leave; zp – actually accrued during the current month salary; ewc – factor reservation, as determined by the formula: ewc = On: FOTp where Op – annual target amount for vacation pay (determined based on the vacation schedule); FOTp – total annual scheduled payroll (excluding amounts vacation); Ksots – factor that increases the pool of vacation accrual in the amount of social insurance funds. Journal of Teacher Education has much to offer in this field. It can be defined as follows: Ksots = 1 + (K1 + K2 + K3 + K4): 100. In turn, the coefficients K1, K2, K3 and K4 – a rate of assessment funds Social insurance in force in the current year. Please note: If the company employs a person for whom there are special rates of assessment (eg, the disabled, the salary which the contribution to the Pension Fund charged at a rate of 4%), Ksots rate should be calculated separately for different categories of workers. .