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محاسبة مالية معلومات محاسبية

كيفيه حساب مكافاة نهاية الخدمة

02 نوفمبر 2019

كيفيه حساب مكافاة نهاية الخدمة

· مكافاة نهاية الخدمة

يقصد بمكافاة نهاية الخدمة المبالغ المستحقة للموظف او العامل بعد نهاية عقدة كمكافاة للفترة التي قضاها فى خدمة المنشاة وينص نظام العمل والعمال علي ان يتم احتساب مكافاة نهاية الخدمة علي اساسا اجر نصف شهر عن كل سنة من السنوات الخمس الاولي واجر شهر كامل عن كل سنة من السنوات التالية و يتم احتساب المكافاة علي اساس اخر راتب للموظف

مثال

موظف مدة خدمته لدي منشاة ثلاث سنوات ونصف وكان اخر راتب له قبل نهاية عقدة هو 2500 فكم مقدار مكافاة نهاية الخدمة

مكافاة نهاية الخدمة = 3.5 * (2500 /2)= 4375 ريال

مثال اخر

موظف مدة خدمته لدي منشاة 8 سنوات وكان اخر راتب له قبل نهاية عقدة هو 3000 فكم مقدار مكافاة نهاية الخدمة

مكافاة نهاية الخدمة للخمس السنوات الاولي 5*(3000/2) = 7500

مكافاة نهاية الخدمة للثلاث سنوات الاخير = 3*3000 = 9000

اجمالي مكافاة نهاية الخدمة = 7500 +9000 = 16500

محاسبة مالية معلومات محاسبية

أخر المواضيع من قسم : محاسبة مالية

تعليقات

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