Calculation of the amount of vacation pay. How is vacation pay calculated?

The question of how vacation pay is calculated is faced not only by accounting workers, but also by employees themselves who want to calculate the budget in advance or check the correctness of payments. The legislator obliges employers to provide each employee with a period for annual rest.

What is vacation pay

Any representative of the working-age population, registered in accordance with Russian legislation, has the right to demand paid leave at least once in the current year. He is guaranteed to retain his job, and when he goes on vacation, he is paid a vacation allowance.

Annual rest, paid for by the employer, is due to all employees, regardless of the legal form of the enterprise.

Vacation pay is essentially the same salary received by an employee for the time he will be on vacation. Due to the specific nature of payments, they are accrued and issued to the employee before the start of the latter’s legal rest. It is worth considering that the total amount of the payment in question may differ from the usual salary amount.

Calculation and payment are made strictly in accordance with the main legislative act regulating labor relations - the Labor Code of the Russian Federation, decrees of the Government of the Russian Federation, instructions and local regulations (LLA) of the enterprise.

According to the current regulatory legal acts (LLA), every citizen who is officially employed is endowed with the rights:

1. Rest annually for at least twenty-eight days. This is the established minimum. Local acts of the employer cannot reduce this period. For certain categories, legal norms of labor legislation and other federal laws provide for a larger number of days. For example, employees of the Department of Internal Affairs, the Armed Forces of the Russian Federation, the National Guard, and the fire department.
2. Require management to provide additional rest at least once a year with the payment of appropriate benefits. This is possible only in cases where such rest periods are provided for (LLA). Certain categories of workers who are vested with this right may qualify for additional rest of up to seven days or their replacement with a compensation payment.
3. Expect a vacation of more than 28 days. This is true if a person carries out paid activities with an irregular work schedule, in certain areas of our country (for example, the Far North and similar areas), in conditions that do not correspond to standard ones. The legislator has established a minimum number of days of extended rest - no less than three.
4. Contact your superiors with a written request to provide the required rest after six months of continuous work experience at this enterprise. The law also provides for exceptions when this right begins before six months of work. The Labor Code of the Russian Federation gives this opportunity to certain categories of persons, namely women expecting a child before going on maternity leave, minors and employees who have become adoptive parents of a young child under three months of age. In addition, the law does not prohibit the management of enterprises from arranging leave for their employees in advance in the first year of cooperation. If, after taking a vacation, a person does not work for some reason, the accounting department will withhold part of the previously paid vacation pay from the last salary. Reschedule your time in the prepared vacation schedule, due to being on sick leave, on government duty. duties, as well as in other cases permitted by legal acts. The transfer period must be agreed with management. The legislator gives the right to such a transfer to the management of the organization if such a need arose in connection with certain cases. The main condition is the written consent of the citizen. At the same time, it is unacceptable by order to postpone a person’s annual vacation for the next two years, or to deprive it of workers who have not reached the age of majority. At the same time, the legislator in the same norm guaranteed compliance with the rights of the person in question. He obliges the management to provide the required rest days to the employee at any time convenient for the latter next year.
5. Take rest in parts. It is important to consider here that due to crushing, at least one part must be at least 14 days old. The initiator of such a division can be both the employee himself and his management. In both cases, the consent of the other party is required. The management must obtain the written voluntary, and not forced, consent of the person entitled to rest. Otherwise, the employer may be held administratively liable for illegal coercion. If this fact is revealed, a monetary penalty of up to five thousand rubles is provided for guilty officials and individual entrepreneurs, and up to fifty thousand rubles for enterprises registered as a legal entity.
6. Take the remaining days off, unused due to recall by superiors, at any convenient time this year, or add them to the next vacation next year. The law provides for the employer's right to recall from vacation in connection with certain situations. But the main thing is the consent of the vacationer himself. This right of management does not apply to pregnant women, minors, or persons employed in harmful or dangerous work.
7. Sacrifice rest in favor of monetary allowance in the form of compensation. Only parts exceeding the statutory minimum release are subject to such replacement. At the same time, the law prohibits replacing rest with money for pregnant women, minors, and workers carrying out paid activities in difficult and harmful conditions. Therefore, it is more profitable to receive vacation pay upon dismissal if there are days of rest remaining.

The employee also has the right to contact his superiors with a written request for unscheduled leave without payment of benefits, for a period determined by a bilateral agreement, if this need is caused by certain circumstances.

The priority right to receive an unpaid rest period is given to:

• WWII participants (up to thirty-five days annually);
• citizens who are retired but continue to work (up to fourteen days);
• employees who are parents or spouses of deceased or injured government employees (up to fourteen days).

Disabled people working (up to sixty days a year), as a socially unprotected category, are also included in this preferential list.

If the employment contract is valid for a full calendar year for one employer, then questions about how to correctly calculate the number of days and vacation pay most often do not arise.

When calculating the total duration of rest for an individual person in the current year, accounting or financial department specialists take into account both the main period and the additional days provided for by legal regulations. Based on practice, the average vacation of an employee operating under standard conditions is no more than the generally accepted 28 days.

It is worth noting that this period of rest includes weekends, but does not take into account national holidays and non-working days.

In the process of calculating the length of service in accordance with which the vacation will be granted, the accounting specialist will take into account the time according to its categories:

1. Actual fulfillment of the obligations stipulated by the bilateral agreement.
2. Absence from work for valid reasons. During this period, the person retained his place and position. As a rule, this time includes permitted periods of rest (time off, weekends, holidays, unpaid leave).
3. Absenteeism is not the fault of the employee (for example, illegal dismissal and subsequent reinstatement, or absence from work due to a late medical examination due to the fault of management).

The overall calculation does not include the time an employee is absent without confirmation of the valid reasons for absence and the employee being on leave to care for a young child.

For people working part-time, the rules for calculating rest are similar to the general procedure.

When calculating additional days of rest, in 2019 only periods of actual performance by the employee of the duties stipulated by the contract are taken into account.

For example, the employee’s length of service with this employer is 10 months. The bilateral agreement between him and the employer states that his annual rest is 35 days. In this case, at the time of the time worked, he is entitled to 30 days of rest (the result is calculated using the formula (10 months x 35 days) / 12 months).

According to generally accepted rules, the total time worked is rounded to whole months. At the same time, if the surplus is less than half a month, it is not taken into account; more than this period is considered as a month worked.

When calculating the days of allotted vacation, most often the result is a fractional number. In practice, accounting specialists round it to the nearest whole number.

It is important to note that this process should not be carried out according to the general rules of arithmetic, but always in favor of the employee sent on vacation.

Calculation formula

Before calculating the employee's vacation pay, an accounting specialist determines the employee's average salary. The calculations are based on the last twelve months preceding the employee's departure on vacation.

The calculation formula is as follows. The amount of accrued salary to a person for a billing period of 12 months is 29.3, where the last coefficient indicates the average number of days worked. In some cases, a specialist may use other periods to calculate the average salary. They may be provided for by local regulations or a collective agreement.

Based on the calculated average daily earnings, the subsequent calculation of vacation pay is made.

Formula: the average salary per shift multiplied by the number of days of rest to equal the total amount of vacation pay.

Due to recent changes in labor legislation, the following payments are not taken into account when calculating this benefit:

• on sick leave;
• daily allowance during a business trip;
• other compensation payments.

Along with the established salary, the employer includes in the calculation of bonuses, allowances and additional payments to specialists for class and length of service, and other incentive payments.

The inclusion of premium amounts is permitted, but with some reservations. For example, if an employee received more than one bonus in one month, only one of them is taken into account when calculating vacation pay. Which one is up to management to decide.

Quarterly payments are taken into account if they were made no later than the end of the quarterly period. The same rule applies to annual bonus payments.

As a general rule, vacation payments are considered one of the types of income of a person, because despite the actual absence from the workplace, the citizen receives a salary in the form of a compensation payment.

As with any other income, deductions are made from benefits:

1. Income tax (personal income tax - 13%) from the total calculated amount of vacation pay is withheld and paid to the budget no later than the deadline of the month in which the employer paid the benefit.
2. Mandatory contributions provided by law (PFR and Social Insurance Fund) are subject to transfer in the same month in which the employee was accrued and paid vacation pay.
3. Deductions under writs of execution issued on the basis of court decisions, including alimony payments, are withheld and transferred after the calculation and deduction of obligatory payments.

For violation of an official's transfer of tax withholdings, liability is provided in the form of a monetary penalty, the amount of which is 20% of the amount of unrealized deductions. They must be transferred in the same month in which the employee going on vacation received vacation pay.

The legislator has established the guaranteed right of every officially employed person, in connection with dismissal, to receive not only a salary for the corresponding period of time worked, but also monetary compensation if the employee did not manage to use the allotted vacation days in the current year. It must be received by the resigning person, regardless of the reasons for termination of the employment contract.

The legislator provides two options:

• payment by the enterprise of monetary compensation;
• use by the resigning person of the right to rest with the subsequent termination of the bilateral contract.

In other words, the employee can take the required days off and resign at the end of them. In this case, the last day of rest coincides with the day of dismissal.

In addition, it is worth remembering that if the employee did not have time to work out the vacation days that he had already taken off, the enterprise, in accordance with Art. 137 of the Labor Code of the Russian Federation, upon dismissal, the vacation pay paid during this time will be withheld from the due salary.

The amount of compensation is proportional to the time worked. At the same time, in certain cases, an employee has the right to receive compensation in full, even when his actual length of service with the employer varies from 5.5 to 11 months.

The full amount of compensation is due if the employment contract is terminated due to the conscription of a person into the RF Armed Forces, liquidation of the enterprise, or transfer to another structural unit.

How to write a vacation application

According to the law, the employee is notified of the time of departure on vacation no later than two weeks, therefore, an application for annual paid rest is submitted fourteen days before the actual day of rest.

The employer needs a two-week period in order to timely calculate the amount of vacation pay and, if necessary, find a temporary replacement for the employee.

A document is drawn up addressed to the head of the organization with the obligatory indication in the text of the application:

• the start and end dates of the vacation period, calculated in calendar or working days (if the enterprise has a similar system for calculating the vacation period);
• number of days of additional leave (at the discretion of management);
• requests to pay one-time financial assistance (if they are provided by the employer).

In addition, it is important to indicate the full number of vacation days. For example, an applicant may require a full period of twenty-eight calendar days, a portion of the annual paid vacation in the number of remaining unused days, or indicate a period previously agreed upon with management.

The updated legislative scheme for how vacation pay is paid is primarily beneficial for the employer rather than for his employees. Now, frequent business trips or being on sick leave up to several times in an accounting year significantly reduce the amount of accrued vacation pay.

Calculating vacation pay is a headache not only for employers, but also for employees. With the long-awaited days of well-deserved rest approaching, I would like to know what amount of payments should be expected. Basic information on making calculations is contained in Resolution No. 922 of December 24, 2007. It specifies the payment procedure and their components. Important information on how to calculate vacation pay is contained in the article.

Vacation is the state-guaranteed right of every employee to take a break from the duties he performs. Optimal organization of working time allows you to increase labor productivity. The law guarantees a minimum 28-day rest period; no maximum limit has been established. The main provisions on leave are contained in Chapter 19 of the Labor Code (in the article - Code).

A few words about vacation

Paid leave involves the employee receiving a certain amount of money during his absence. How to find out its size? The correct calculation depends on many factors. An important role is played by the type of rest, its duration and the activity performed by the employee. Thus, to understand how to calculate vacation pay, you need to understand what vacation is. Let's start with the main types. Paid leave can be of the following types, depending on the specific situation:

• main (Article 114 of the Code),
• additional (Article 116 of the Code),
• maternity leave (Article 255 of the Code),
• for child care (Article 256 of the Code),
• student (Articles 173 - 176 of the Code).

The minimum total duration of the main vacation is 28 days. It is required to be provided to each employee once a year. For newly registered employees, the right to take the first vacation occurs no earlier than six months after the start of work in this company. But the law still provides for exceptions. Advance leave may be available for some employees. The Code provides increased leave for a number of categories of citizens. Among them:

• disabled people,
• minors,
• educational workers,
• municipal employees,
• Researchers with Candidates and Doctors of Science degrees,
• rescue workers,
• workers of chemical weapons production enterprises.

Article 116 of the Code contains persons who, in addition to the main one, are granted additional leave:

• employees whose days are irregular,
• workers performing their duties in conditions harmful or hazardous to health,
• employees who work in the Far North or territories equivalent to it.

Average earnings and features of calculating different types of vacation pay

It is most logical to start all calculations with an understanding of what constitutes their basis, that is, the data on the basis of which the calculations are made. Regardless of the formula you use, you need to know the following information to get accurate results:

• billing period - in most cases it is 12 months; if the period is incomplete, it is calculated individually,
• vacation - duration is agreed with the employee,
• Average earnings per day are calculated using the formula below.

It is used in every formula. Average earnings are calculated based on all provided payments. These include:

• salary accrued to the employee according to tariff rates and salaries for the time he worked,
• salary accrued to the employee for piecework work,
• salary accrued to the employee as a percentage of the amount of products sold,
• non-monetary form of salary,
• remuneration for time worked for persons who held government positions,
• maintenance (remuneration) for time worked for municipal employees,
• royalties (for employees who are on the payroll of media editorial offices and arts organizations),
• accrued salaries to teachers for hours in excess of the established workload,
• surcharges and allowances to tariff rates,
• coefficients (additional payments and allowances) in connection with special working conditions,
• rewards and bonuses.

In addition to those indicated, the composition also includes payments that are applied by a specific employer. Average earnings are formed from the actual time worked and the salary accrued to the employee (as a rule, the last twelve months are included). Social benefits are not taken into account. To determine average earnings, calculate the average daily earnings for vacations and their compensation. Depending on the specific conditions, additional data is involved in the calculation (for more details on the calculation procedure, see below).

If the employee received any payments (benefits, compensation) during the specified period, then they and the corresponding period of time are excluded from the calculation. These include:

• maintaining average earnings in accordance with the law (except for breaks to feed the child),
• receiving maternity benefits or temporary disability benefits,
• downtime due to reasons beyond the control of the employee and the employer or due to the fault of the employer,
• impossibility of performing duties due to a strike in which the employee did not participate, but it did not allow the work to be completed,
• Providing paid days off to care for people with disabilities since childhood or disabled children.

Calculation of the amount for the fully worked period

The easiest way to calculate payments is for an “ideal” employee who has not been sick, has never missed work days for any other reason, and for whom coefficients are not provided. Such cases are very rare, but they form the basis for calculating the amount for all other types. This is the so-called standard scheme:

SO = SZxDO

SZ = SZRP/(12×29.3)

SO - amount of vacation pay, DO - days of expected vacation, SZ - average earnings per day, SZRP - amount of salary for the billing period, 29.3 - average number of days in a month.

From April 2, 2014, a new coefficient was introduced, which denotes the average number of working days of the month. It is - 29.3.

Example

The employee's salary is 576,000 rubles - the amount for the last twelve months. The employee was not sick; no coefficients were established for his activities. The vacation is expected to last 14 days (from 05/14/2015 to 05/27/2015). Calculation period - 05/01/2014 - 04/30/2015 (365 days). Let's calculate SZ = 576000/(12×29.3) = 1638.23 rubles, CO = 1638.23×14 = 22935.22 rubles. After deducting 13% personal income tax (2981.58 rubles), the net amount of vacation pay is 19953.64 rubles.

Calculation for an incompletely worked period

A part-time working period is usually called the time when an employee could not fully perform his duties for valid reasons. Absence may be due to illness, completion of advanced training courses, business trips and other cases where it is assumed that the salary and position will be maintained. In a situation where an employee had many absences during the pay period, only the days actually worked are taken into account. The following scheme is used for calculation:

SND = 29.3/DMxDR

SZ = SZRP/(PChMx29.3 + SND)

SO = SZxDO

DM - number of days in a month, DR - days worked, SZ - average earnings per day, SZRP - amount of salary for the billing period, 29.3 - average number of days in a month, PFM - full months worked, SND - sum of days not fully worked .

Example

The salary amount for the calculation period is 573,000 rubles. Has not changed over the past twelve months. I was sick for 10 days in November 2014. Vacation for 14 days (from 07/14/2015 to 07/27/2015). The calculation period is from 07/01/2014 to 06/30/2015. Worked - 341.8 days. Let's calculate SND = 29.3/30×20 = 19.53 days. SZ = 573000/(11×29.3 + 19.53) = 1676.27 rubles. CO = 1676.27 × 14 = 23467.78 rubles. After deducting personal income tax of 13% (3050.81 rubles), the amount is 20418.80 rubles.

Rules for calculating vacation pay for salary increases

According to the general scheme with minor changes. Depending on when the increase occurred, further actions should be considered. There can be three options:

• increase in the billing period,
• increase during the period of maintaining earnings (average), the occurrence of an event (for example, vacation),
• increase after the calculation period, but before the occurrence of the event in connection with which payments of average earnings are made.

When the salary changes, all payments dependent on it are recalculated. When calculating, a multiplying factor is used. It allows you to take into account changes in an employee’s salary. When increasing in the billing period, the coefficient is calculated by dividing the established salary amounts by the amounts in each month of the specified period. Payments increase by this number.

Subject to an increase after the calculation period, but before the occurrence of the event of interest (and therefore the salary is maintained), the average earnings that were calculated for the specified period are increased by a factor. When an increase occurs during the period of maintaining average earnings, then part of it increases from the moment of the general increase in the tariff rate until the end of the period.

What to pay attention to when calculating?

Calculating vacation pay is not an easy task. During the process, it is necessary to take into account important changes that may affect the final amount. The examples of calculating vacation pay presented above will help to visualize the process of calculating these payments. Important information will help avoid unpleasant consequences associated with ignorance of both employees and employers with the basic requirements of the law regarding vacations. In order to simplify the calculation process, you can use special programs that have become quite common lately.

When calculating, the formula for calculating vacation pay is always used. With its help, all necessary amendments that must be made to the final amount are taken into account. You must also remember that vacation pay is not subject to the regional coefficient. The reason is that they are formed on the basis of salary, and this coefficient is already included in it. There is no need to add it again. When making calculations, you need to take into account some points:

• if the leave is taken out after eleven or twelve months, then the calculation period (time worked) is equal to a calendar year (12 months),
• if registration occurs in six months, then the period is six months.

We must also not forget about other important requirements for legal recreation. If vacation for the past year was not used, then the employee has the right to receive compensation for these days. The transfer is possible two times in a row upon written application from the employee. The law allows the vacation period to be divided into several parts only if the duration of one of them is at least two weeks. It should not include holidays and non-working days, and the duration cannot be less than 28 calendar days.

Specially designed schedules will allow employees to go on vacation after a year of work, without taking into account the six-month period specified in the law. Funds must be paid three days in advance. Upon written request, leave is granted every six months without fail.

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

Last paragraph of Art. 136 of the Labor Code of the Russian Federation indicates the employer’s obligation to make payments no later than 3 days before the start of the employee’s rest. However, the Labor Code does not specify which days are meant, or whether the day of payment is included in these three days.

Rostrud, in letter dated July 30, 2017 No. 16936-1, explained that in this case the period is calculated in calendar days. But if the payment date calculated in this way falls on a non-working day, then the payment must be made the day before.

But regarding the issue of including or not including the payment date itself in the calculation of days, unfortunately, there are no official clarifications, and judicial practice is contradictory. Therefore, we recommend that, in order to avoid possible disputes, you pay vacation pay so that there are three full calendar days between the payment date and the start of vacation.

It is worth noting that the amount of deduction for vacation days provided in advance and subsequently not worked is calculated in the same way. Income tax must be withheld from compensation.

It is also provided for the dismissal of an employee (also called vacation pay). Only additional leave can be compensated with a cash equivalent; for the main leave, the law establishes a ban.

Understanding the principle of how to calculate vacation pay, an employee can independently find out the amount of upcoming payments. It is also necessary to have some information regarding the payment procedure, rights and obligations. Sometimes employers delay payments, calculate them incorrectly, or refuse to take into account special conditions (coefficients or bonuses) that must be paid. In such situations, employees need to be legally savvy to assert their legal rights. It is not necessary to know the law thoroughly. You can simply study the provisions that directly affect the areas of activity or the employment relationship of the employer and employee.

The amount of vacation pay is calculated as the product
average daily earnings
by the number of days of vacation provided.

ZPsr. x Dotp.

The duration of basic paid leave is 28 calendar days.
Leave may be granted in full or may be divided into parts, but one of them should not be less than 14 days.

Payments taken into account when calculating vacation pay

Vacation pay is based on average earnings, determined in accordance with
with the Regulations on the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
To calculate it, all types of payments provided for by the remuneration system and used by a given employer are taken into account.
Such payments include:

• wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;
• wages accrued at piece rates;
• fees accrued in art organizations for employees on the payroll of these organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;
• allowances and additional payments to tariff rates (official salaries) for length of service (work experience), academic degree, academic title, for combining professions (positions), expanding service areas, increasing the volume of work performed;
• payments related to working conditions (harmfulness), as well as the amount of accrued regional coefficients, payments for work at night, weekends and non-working holidays, for overtime work;
• bonuses and rewards provided for by the remuneration system;
• other benefits applicable to this employer.

When calculating average earnings, social payments are not taken into account,

not related to wages. These include financial assistance, payment of the cost of food, travel, training, utilities, recreation, etc.

Billing period

The calculation period for any work mode is 12 calendar months preceding the period of leave. (Article 139 of the Labor Code of the Russian Federation)

The pay period does not include the time when the employee:

• received temporary disability or maternity benefits;
• had the right to average earnings in accordance with labor legislation (was on vacation or on a business trip).
  The only exception is that the employee is entitled to average earnings during breaks to feed the child, but this time is not excluded from the billing period;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff;
• was released from work for other reasons provided for by law (for example, leave without pay).

Formula 1
calculating average daily earnings for vacation pay

ZPsr. = ZPf. / 12 months / 29.3

Where:
ZPsr. – average daily earnings;
ZPf. – the amount of actually accrued wages for the billing period;
29.3 - average monthly number of calendar days.

The employee goes on another paid vacation for 14 calendar days in April 2014.
Earnings for the billing period are 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2,210.8843 rubles.
(RUB 780,000: 12 months: 29.4).
The amount of vacation pay amounted to RUB 30,952.38. (RUB 2210.8843 x 14 days).

If you use new coefficient 29.3, then the average daily earnings will be a little more and will be 2,218.4300 rubles.
(RUB 780,000: 12 months: 29.3).
This means that vacation pay will be greater, namely 31,058.02 rubles. (RUB 2,218.48 x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (RUB 31,058.02 – RUB 30,925.38).

Example 1

The employee went on vacation on July 1, 2010 for 14 days.
The billing period for its payment is from 07/01/2009 to 06/30/2010.
In the billing period, the employee was accrued wages accepted for calculation - 85,000 rubles. The amount of vacation pay should be calculated. The amount of vacation pay for 14 calendar days will be
RUB 3,373.02(RUB 85,000 / 12 months / 29.4 days x 14 days).

Formula 2
calculating average daily earnings for vacation pay

If one or more months of the billing period have been worked out
not completely
or the time when the employee was accrued average earnings was excluded from this period

ZPsr. = ZPf. / (29.3 x Mpcm + Dncm)

Where:
MPkm – the number of full calendar months worked;
Dnkm – the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated as follows:

Dnkm = 29.3 / Dk. x Dt.

Where:
Dk. – the number of calendar days of this month;
Dr. – the number of calendar days falling within the time worked in a given month.

Example 2

The employee went on vacation for 28 days. from 07/10/2010.
In the billing period (07/01/2009 – 06/30/2010) from August 15 to 17, 2009, he was on sick leave,
I was on a business trip from November 22 to November 30, 2009.
During the billing period, the employee received a salary in the amount of 98,000 rubles. excluding payments for sick leave and payment for business trips.
The amount of vacation pay should be calculated.

Let's calculate the number of calendar days attributable to time worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November – 20.6 days. (29.4 / 30 x (30-9)).

We find the average salary to pay for vacation.
It is equal to 287.22 rubles. (98,000 rub. / (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

The "employee" goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
An employee’s salary in 2010 was 8,000 rubles, and from January 1, 2011, due to an increase in salaries for all employees of the organization, the salary of an “Employee” began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and is awarded monthly bonuses.

In the billing period, the employee is accrued wages accepted for calculation:
- for May-December 2010 – 114,232.38 rubles, incl. vacation pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
- for January-April 2011 – 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

1. We exclude vacation pay from earnings for May-December 2010:
   114,232.38 – 12,152.38 = 102,080 rubles.
2. We are adjusting earnings for May-December 2010, taking into account the salary increase from January 1, 2011.
   The correction factor is 10000 / 8000 = 1.25
   Earnings for May-December 2010 will be:
   RUB 102,080 x 1.25 = 127,600 rub.
3. From earnings for January-April 2011 we exclude the amount of sick leave:
   58,348.49 – 4605.64 = 53,742.85 rubles.
4. The amount of actual accrued wages for the billing period will be:
   127,600 + 53,742.85 = 181,342.85 rubles.
5. Let's calculate the number of calendar days per hour worked in August 2010.
   2.85 days (29.4 / 31 x (31-28))
6. Let's calculate the number of calendar days per hour worked in February 2011.
   24.15 days (29.4 / 28 x (28-5))
7. We find the average daily earnings to pay for vacation.
   It is equal to: 564.93 rubles. (RUB 181,342.85 / (29.4 days x 10 months + 2.85 days + 24.15 days)).
8. The amount of vacation pay for 28 calendar days will be:
   RUB 15,818.04(564.93 x 28 days).

Important to consider!

• It is impossible not to provide vacation for two years in a row or to replace “regular” vacation of 28 calendar days with monetary compensation.

If any part of the vacation exceeds 28 calendar days, it can be replaced by monetary compensation. For example, “extended duration” leaves are available to teachers, doctors, employees with disabilities, etc.

Vacation can be divided into parts, but so that at least one part is at least 14 calendar days in a row.

The employee must be notified of the start date of the vacation on receipt two weeks before it begins, and vacation pay must be issued to him three days before the start of the vacation. If at least one of these conditions is violated, the employee has the right to demand that the vacation be transferred to another time convenient for him.

Vacation pay is “measured” in calendar days. Moreover, if the vacation period includes non-working holidays, these days are not paid, but the vacation is extended.

Personal income tax (13%) and insurance contributions are charged on vacation pay amounts. Vacation pay reduces the income tax base.

What is vacation pay

In accordance with current labor legislation, each employee has the right to annually enjoy a fairly long period of rest, during which he retains his job and position. Vacation time is paid by the employer, and the salary is given to the worker in advance.

Vacation pay is actually the employee’s salary for the time that he could work, but will rest. Thus, vacation pay is a cash payment to an employee before a vacation, which represents the employee’s average salary for days of rest.

How to calculate vacation pay in 2019

The exact formula for calculating vacation pay is determined by the Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation No. 922 of December 24, 2007 (hereinafter referred to as the Regulations).

The average daily earnings of a worker are calculated using the formula:

D - the employee’s income for the year preceding the vacation;

12 - number of months in a year;

29.3 is the average number of days per month during the year established by the Regulations (clause 10).

For example, an employee’s total income for the year is 240,000 rubles. Apply the formula

240 000 / 12 / 29,3

and we get an average daily earnings of 682.60 rubles. This is an ideal option when the employee worked all working days in the calculation period (year).

How to calculate vacation pay if some months of the accounting year are partially worked by the employee? In this case, the average daily income is obtained by dividing earnings for the past time (D) by the sum of the average number of calendar days (29.3), multiplied by the number of complete months, and the number of days in incomplete months.

For example, an employee worked 11 months out of a billing year without a break, and in one of the months he was on sick leave for 2 weeks (that is, he worked 15 calendar days of the month). Accordingly, his income for the year will be less by 10,000 rubles (the monthly 20,000 rubles in one month were not received in full). The average daily earnings in this situation will be equal to:

230,000 / (29.3 × 11+15) = 681.89 rubles.

Next, in order to make the final calculation of vacation pay, you need to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full vacation for 28 days. This means we multiply 682.6 by 28 and get vacation pay equal to 19,112.8 rubles. Or we multiply 681.89 by 28 and get 19,092.92 rubles - vacation pay for one part-time working month per year from the second example.

Don't know your rights?

Record all information about the vacation calculation in the calculation note in the T-60 form. The form and sample of filling out the document can be downloaded.

Payments taken into account when calculating average earnings

According to the Regulations, all payments made to an employee by an enterprise are used to calculate average earnings. These include:

• salary (salary, time payment, percentage of revenue, commissions, etc.);
• salary received by the employee in kind;
• financial support for time worked for civil servants and municipal employees;
• fees for media and cultural workers;
• payment to teachers of vocational schools for overtime hours of work or reduced workload for the current academic year, regardless of the time of accrual;
• allowances and additional payments (for secrecy, for knowledge of foreign languages, for length of service, for class management in an educational institution, etc.);
• compensation for unfavorable working conditions;
• other bonuses and payments.

How to take into account the bonus when calculating vacation pay, read.

At the same time, the calculation does not take into account various social compensations (material assistance, payment for lunch, compensation for travel, training, etc.).

In addition, when determining average daily earnings, the calculation does not include amounts accrued for the periods:

• maintaining the employee’s average earnings in accordance with labor legislation, except for breaks for feeding infants;
• illness or maternity leave;
• downtime due to the fault of the employer or for reasons beyond the control of both parties;
• inability to carry out labor duties in connection with a strike, although the employee did not go on strike personally;
• additional paid days off allocated for caring for disabled children or those disabled since childhood;
• other cases of release from work with full or partial pay or without it.

The procedure for calculating vacation days to which an employee is entitled upon dismissal

In addition to the average daily salary of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days to which the employee is entitled at the time of termination of the employment relationship. Modern labor legislation does not establish methods for calculating the days of rest to which a worker is entitled at the time of dismissal, therefore, the Rules on regular and additional leaves, approved, are used in the calculation. NKT USSR 04/30/1930 No. 169. If an employee worked for an employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time working year. The number of vacation days due to a worker (Ku) is calculated using the formula:

Ku = (Mo × Ko) / 12,

Mo - months worked as a citizen;

Ko - the number of days of the employee’s annual leave;

12 is the number of months in a year.

Another calculation method, which employers also use, was proposed by Rostrud in letters dated October 31, 2008 No. 5921-TZ, dated June 8, 2007 No. 1920-6, and dated June 23, 2006 No. 944-6. The essence of the method is that each month worked by an employee gives him the right to 2.33 days of rest (28 days vacation / 12 months) or more if the employee’s vacation is a larger number of days (for example, for teachers 56 / 12 = 4.67 ). The number of months worked by a citizen when calculating vacation days is calculated in such a way that surpluses of less than half a month are excluded from calculations, and more than half are rounded up to a full month.

However, this method is not always accurate. If we calculate the number of vacation days earned over six months of work in this way, we will get not 14 days, but 13.98 days, and the current legislation does not provide for the possibility of rounding vacation days. The Ministry of Health and Social Development separately, in its letter dated December 7, 2005 No. 4334-17, states that if an enterprise decides to round up vacation days, it should always be upward - in favor of the employee.

How are vacation pay calculated upon dismissal?

In accordance with current legislation, upon dismissal, an employee must receive, among other required payments, compensation for vacation unused at the time of termination of the employment contract. The law does not provide for any set amounts of compensation, and the amount of payment is determined depending on the average salary of the employee for the past annual period.

Another indicator that is necessary to understand how vacation pay upon dismissal is calculated is the number of vacation days “earned” by the employee by the day the employment contract is terminated.

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Thus, the amount of vacation pay upon dismissal is determined by multiplying the employee’s average daily salary for the past accounting year by the number of vacation days earned but not used by the employee.

For example, how to calculate vacation pay if the average daily salary of an employee is 682.6 rubles? Let’s say that after the last vacation and before dismissal, the employee worked for 6 months, that is, he has already “earned” 14 days of rest (half of the standard 28-day vacation). We count:

682.6 × 14 = 9556.4.

9,556.4 rubles - compensation for unused vacation, which must be paid to the employee upon termination of the employment contract.

To summarize, we can say that labor legislation in the field of determining calculations of the number of vacation days due to an employee by the day of dismissal is imperfect. One of the calculation methods was established by a regulatory act of the 30s of the last century, which is valid to the extent that it does not contradict modern legislation. Another method is proposed in advisory form and is largely criticized. However, each employer has the right to choose for his organization one of the available calculation methods. The main thing is to remember that any inaccuracies in calculations (fractional values, etc.) should be interpreted to the benefit of the employee.

Russian legislation guarantees any officially employed person the right to annual paid leave. This right does not depend either on the organizational and legal form of the enterprise, or on the procedure for concluding, with the exception of fixed-term employment contracts. And since the vacation is paid, employees of the accounting department need to calculate (every year and for each employee) the amount of payments for the vacation period.

To calculate vacation pay, a simple formula is used, which, depending on the circumstances, can be slightly modified while maintaining its essence. There are also special cases; for example, to find out, you will have to use a more complex calculation scheme. How money should be accrued to an employee during the vacation period will be described below.

What is needed to calculate vacation pay?

The amount an employee is entitled to during annual paid leave can be calculated using the formula approved by the Government of the Russian Federation (“Regulations on the specifics of the procedure for calculating average wages”). As already mentioned, additional variables may be included in it, but the principle remains unchanged: you need to know how many days a person worked during the past period, as well as his total income for the same period.

Important: although you can start making calculations at any time after drawing up the next vacation schedule (even before signing), you shouldn’t rush too much. Illness or sudden dismissal may lead to the need to carry out new calculations.

The procedure for calculating vacation payments

As follows from the previously mentioned document, the total income used in calculating vacation pay consists of the following components:

1. Wages accrued in accordance with the employment contract and additional agreements, including payment in kind (its value is assessed by the employer).
2. Fees paid to journalists and creative workers on a regular or irregular basis.
3. Compensation for overtime hours.
4. Bonuses and other incentive and motivating payments.
5. Allowances, additional payments and compensations accrued in fixed amounts or as a percentage of the basic salary.

The following payments are excluded from the calculation of vacation pay:

1. Financial assistance and other social compensation.
2. For the period of temporary disability, the last months of pregnancy and childbirth (sick leave).
3. Payment for days allocated to care for children with disabilities.
4. Other accruals related to suspensions of work agreed upon with the employer or independent of the will of both parties.

Important: notwithstanding the provisions of the current legislation, the employer may, at its discretion, include the above-mentioned payments in the calculation of vacation pay or assign an additional bonus to the person leaving on regular annual leave. The main thing is that the final amount is not less than that obtained as a result of calculations using the approved formula.

With full time worked

Ideally, if a person has worked for a full year (from the first day to the last, without sick leave, days to care for children and other justified absences enshrined in orders), vacation pay for him should be calculated using a simple formula.

ABOUT= Sd × Do, where

• SD- average employee income per day;
• Before- number of vacation days.

The average daily income is calculated, in turn, using the following formula:

SD= V / (12 × 29.3), where

• IN- the amount of all official payments included in the above list for the year;
• 12 - number of months in a year;
• 29,3 - the established average annual length of the month.

The number of vacation days is determined by the terms of the employment contract, additional agreements and individual orders of management, and therefore varies significantly.

With incomplete hours worked

If an employee, for one or more of the reasons listed above, did not work the entire year, the same formula is used to calculate the amount due to him during vacation, but with a modified value of SD.

SD= B/(29.3 × M + D), where

• IN- the total income received from the employer for the year, with the exception of previously transferred payments;
• M- number of fully worked months;
• D- the number of fully worked days in an “incomplete” month (can be fractional).

Examples of vacation pay calculations

First example. Let an employee of the company, who worked fully for the entire year before the vacation, receive a total of 400 thousand rubles for 12 months, and the duration of the vacation due to him was 30 days. Then the amount of vacation pay he received will be: O = 400,000 / 12 × 29.3 × 30, that is, 34,130 rubles.

Second example. Let (while maintaining the same conditions) the employee was on sick leave for 14 days during the year. For an “incomplete” month, he therefore worked 15 days. There are 11 “full” months in a year. The total income in this case will decrease by 16,670 rubles - this is how much (taking into account the average daily wage) the employee will receive less for 14 days of temporary disability. In this case, calculations should be carried out using the following formula: O = (400,000 – 16,670) / (29.3 × 11 + 15) × 30, that is, 34,090 rubles.

It is these “net” amounts of vacation pay that the employee should receive; as already mentioned, the employer can increase, but not decrease, them at will.

Let's sum it up

To calculate the amount of vacation pay, it is necessary to take into account the employee’s total income for the year, the number of “full” and “partial” months he worked and the established duration of vacation. The employer can increase the resulting “basic” amount at its discretion, but not decrease it.

Total income includes all official payments to the employee during the year. The exceptions are social benefits, sick leave, including for pregnancy and childbirth, and compensation for working time lost through no fault of the employee. When calculating vacation pay for a year not fully worked, the listed payments should first be subtracted from the total income and only then the remaining mathematical operations should be performed.