What determines the procedure for calculating vacation pay? Accrual of vacation pay: procedure and examples. How to calculate vacation pay

Instructions for using the vacation days calculator

Change the data in the "Duration of annual leave" field if you have a different duration. Also enter the number of days used if you know it.
In the Hiring Date and Estimated Date fields, enter your dates. The settlement date is the date on which you want to receive a settlement. These fields are required.
The data entered into the fields of the tables “Absence from work without reason” and “Parental leave” will proportionally deduct vacation days.
The data entered into the fields of the “Leave without pay” table will also proportionally deduct vacation days with the exception of the first 14 calendar days in each year.
Click "CALCULATE". You can save the result as a doc file.

Please also take into account:

Use the Today button (circle with a dot) to quickly insert the current date.
Use the appropriate buttons to add, delete and clear required fields for faster and more convenient entry and change of information.

About the calculator for calculating the number of vacation days

The vacation days calculator will easily allow you to find out how many days of vacation the employee has accumulated at one time or another.

Legislative basis for calculating vacation days

The calculation of vacation time is made in accordance with Art. 121 of the Labor Code of the Russian Federation.

Why know your vacation record?

The time spent working for one employer, which gives the right to take annual leave, which will be paid, may be needed not only to directly calculate this period, but also to know how many days are subject to compensation upon dismissal.

What is included in the vacation experience?

An employee who works continuously for the same employer will be entitled to annual leave, taking into account the following periods:

the time when he actually performed his duties;
periods when the employee was absent from work, but his place was retained (vacation, sick leave, maternity leave, military service, etc.);
weekends and other non-working days;
forced absence from work due to illegal dismissal;
suspension due to untimely completion of a medical examination (if this is not the employee’s fault);
additional administrative leaves (no more than two weeks per calendar year).

IMPORTANT! Changes were made to the legislation regarding the accrual of length of service during administrative leave:

from December 30, 2001 to October 5. 2006, no more than 7 days of vacation at your own expense per year were taken into account;
from 10/06/2006 this limit increased to 14 days.

What is not included in the vacation experience

Some periods of time will not be taken into account when calculating the length of service required for leave, namely:

employee absenteeism;
suspension due to alcohol, drug or toxic intoxication;
denial of permission to work due to ignorance or failure to pass safety regulations;
the employee did not undergo a mandatory medical examination due to his own fault;
inability to perform work according to a medical report;
termination of a license required for work (for example, a driver’s license, a weapons permit, etc.);
leave to care for a child over 1.5 years old.

Counting Features

The basis is the duration of annual leave of 28 days, unless otherwise established for special categories of employees.

In the first year of work, the minimum length of service to be able to go on vacation must be at least six months. This is not included in the calculator, just keep it in mind.

In case of dismissal, employees who have worked for at least 11 months will be able to receive 100% compensation for unused vacation days.

If an employee went on vacation before 11 months of continuous work and was then dismissed, then part of the vacation pay received in advance upon dismissal will have to be returned to him.

It is prohibited not to take annual leave for more than 2 years in a row.

It is allowed to break the vacation into parts, but one of the parts should not be shorter than 2 weeks.

How to determine the calculation period for accrual of vacation pay?

What should you consider when calculating your average daily earnings?

Non-standard situations when calculating compensation for unused vacation: how to get out of the situation?

Procedure for granting leave

When granting an employee regular leave, the following must be taken into account:

the duration of vacation must be at least 28 calendar days, excluding holidays and non-working days;
upon dismissal, the employee is entitled to monetary compensation for unused vacation;
after one continuous year of work, an employee can be granted leave without having to take the six months required by law;
accrued vacation pay is issued to employees no later than three days before the start of the vacation;

if an employee refuses to take leave, he is entitled to compensation (issued upon the employee’s written application). It can be accrued over several calendar periods. Replace the main regular one with monetary compensation vacation is prohibited, but an additional one is possible - in cases established by the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation);

3 cases when replacing vacation with compensation is unacceptable (Article 126 of the Labor Code of the Russian Federation):

the employee is a pregnant woman;

minor;

engaged in work with harmful or dangerous working conditions.

leave may be granted compulsorily every six months based on a written application from the employee;
at the request of the employee, vacation can be postponed, but no more than 2 times in a row;
vacation can be divided into several parts with the condition that one part in any case will be at least 14 calendar days in a row.

The right to the first annual leave at a new place of work arises for an employee after six months of continuous work in the company (Part 2 of Article 122 of the Labor Code of the Russian Federation). However, in agreement with management Leave can be provided in advance.

Note!

The right to leave for a duration of employment of less than 6 months must be granted to:

minors (Articles 122, 267 of the Labor Code of the Russian Federation);

women before maternity leave or immediately after it or at the end of leave related to child care (Articles 122, 260 of the Labor Code of the Russian Federation);

working people who have adopted a child under 3 months of age;

in other cases provided for by law.

Vacations are granted based on the vacation schedule. In accordance with legal requirements, the vacation schedule indicates the procedure and time for granting vacations to employees for the next year. It must be approved no later than December 17 annually.

The employee must be notified of the start time of the upcoming vacation against signature no later than two weeks before its start (Part 3 of Article 123 of the Labor Code of the Russian Federation).

Vacation pay formula

Situation 1. The billing period has been fully worked out

In this case, the formula is used to calculate vacation pay:

Amount of vacation pay = Average daily earnings × Number of calendar days of vacation.

Average daily earnings (AP avg) are calculated using the formula:

ZP av = ZPf / 12 / 29.3,

where ZP f is the amount of actually accrued wages for the billing period;

12 - the number of months that must be taken when calculating vacation pay;

29.3 is the average number of days in a month.

The coefficient 29.3 is applied only in the month that is fully worked out in the billing period.

Example 1

Let’s assume that an employee of an institution goes on another vacation from 07/01/2015 for 28 calendar days. The calculation period for vacation accrual is from 07/01/2014 to 06/30/2015. The employee worked it out completely. During this period, the employee received a salary accepted for calculation in the amount of 295,476 rubles. Let's calculate the amount of accrued vacation pay for 28 calendar days:

(RUB 295,476 / 12 months / 29.3) × 28 = RUB 23,530.51

______________________

In fact, it rarely happens that an employee has worked the entire pay period: during the year he may be on sick leave for some time, on a business trip, regular vacation, leave without pay, etc.

Situation 2. The billing period has been partially worked out

Let's assume that the employee did not work the entire month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula:

D m = 29.3 / D k × D neg,

where D m is the number of calendar days in an incomplete month;

D k - the number of calendar days of this month;

D otr - the number of calendar days falling within the time worked in a given month.

To calculate the average daily earnings for vacation pay if one or more months of the billing period are not fully worked or the time when the employee was accrued average earnings was excluded from this period, the formula is used:

ZP av = ZP f / (29.3 × M p + D n),

where ZP avg is the average daily earnings,

ZP f - the amount of actually accrued wages for the billing period,

M p - number of full calendar months worked,

D n - the number of calendar days in incomplete calendar months.

Example 2

The employee went on another vacation of 28 days from 09/07/2015. In the billing period from 09/01/2014 to 08/31/2015, he was on sick leave from March 16 to 19, 2015, and from April 23 to 28, he was on a business trip.

During the billing period, the employee received a salary in the amount of RUB 324,600. (excluding sick leave and travel allowances).

Let's calculate the amount of vacation pay.

First, we determine the number of calendar days per hour worked in March and April 2015:

in March: 29.3 / 31 × (31 - 4) = 25.52;
in April: 29.3 / 30 × (30 - 6) = 23.44

Let's determine the average salary for vacation pay:

324,600 rub. / (29.3 days × 10 + 25.52 + 23.44) = 949.23 rubles.

The amount of accrued vacation pay will be:

RUB 949.23 × 28 days = 26,578.44 rub.

_______________________

Calculation of vacation pay in non-standard situations

Situation 3. In the month of the billing period, the employee has no income, but there are days taken into account (New Year's holidays)

Let’s assume that epidemiologist Ilyin S.A. goes on additional leave from 08/03/2015 for 14 calendar days. The billing period is from 08/01/2014 to 07/31/2015. During this period, he was already on vacation from January 9 to January 31, 2015.

The employee has no accruals in January, and the days of this month (there are 8 in our case) that were not included in the vacation period should be taken into account.

Taking into account the above, we will determine the number of calendar days for calculating additional leave.

First, let's calculate the number of calendar days in the billing period:

(29.3 × 11 months + 29.3 / 31 × 8) = 329.86.

The accrued salary for the billing period without vacation pay is RUB 296,010. Let's calculate the amount of vacation pay due:

296,010 / 329.86 × 14 = 12,563.33 rubles.

__________________

Situation 4. An employee takes a vacation immediately after maternity leave.

According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes another paid leave immediately after maternity leave, then, accordingly, she has no income for the last year. In this situation, to calculate vacation, you should take 12 months preceding the period that is excluded from the calculation period, that is, 12 months preceding her maternity leave (Regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (in ed. dated October 15, 2014)).

If the employee has no earnings at all (for example, the employee goes on vacation immediately after being transferred from another institution), vacation pay is calculated based on the salary.

Determining the amount of vacation pay for salary increases

A salary increase affects the calculation of vacation pay if this happens:

before or during vacation;
during the billing period or after it.

If the salary was increased for all employees of the institution, then before calculating the average salary, its rate and all allowances should be indexed to the rate that was set at a fixed amount.

The period of salary increases affects the indexation order. Payments are usually indexed by an increase factor. To determine the amount of vacation pay, we find the coefficient (K):

K = Salary of each month for the billing period / Monthly earnings on the date of going on leave.

If the salary increased during the vacation, only part of the average income needs to be adjusted, and it must fall on the period from the end of the vacation to the date of the increase in earnings; if after the calculated period, but before the start of the vacation, the average daily payment should be adjusted.

Situation 5. The salary was increased after the pay period, but before the start of the vacation.

Chemist-expert E.V. Deeva was granted the next main leave from 08/10/2015 for 28 calendar days. Monthly salary - 25,000 rubles. The billing period - from August 2014 to July 2015 - has been fully worked out.

Let's calculate the amount of vacation pay:

(RUB 25,000 × 12) / 12 / 29.3 × 28 calendars. days = 23,890.79 rub.

In August 2015, all employees of the institution received a 10% salary increase, therefore, the salary increased taking into account indexation:

(25,000 × 1.1) = 27,500 rubles.

The amount of vacation pay after adjustment will be:

RUB 23,890.79 × 1.1 = 26,279.87 rub.

Situation 6. Increase in salary during the billing period

Technician I.N. Sokolov goes on regular leave of absence lasting 28 calendar days from 10/12/2015. The calculation period for calculating vacation pay is from 10/01/2014 to September 2015 inclusive.

The technician’s salary is RUB 22,000. In September it was increased by 3,300 rubles. and amounted to 25,300 rubles. Let's determine the increase factor:

RUB 25,300 / 22,000 rub. = 1.15.

Therefore, salaries need to be indexed. We calculate:

(RUB 22,000 × 1.15 × 11 months + 25,300) / 12 / 29.3 × 28 = RUB 24,177.47

We determine the amount of compensation for unused vacation days paid upon dismissal

Upon dismissal, an employee has the right to receive compensation for days of unused vacation.

To determine the number of unused calendar days of vacation, the following data is required:

duration of the employee’s vacation period (number of years, months, calendar days);
the number of vacation days that the employee earned during the period of work in the organization;
the number of days used by the employee.

The only current regulatory document explaining the procedure for calculating compensation for unused vacation remains the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules).

Determining the vacation period

The first working year is calculated from the date of entry into work for a given employer, subsequent ones - from the day following the end of the previous working year. If an employee is dismissed, his vacation period ends. When an employee gets a new job, he begins to earn vacation leave again from the first day of work.

Calculating the number of vacation days earned

The number of vacation days earned is determined in proportion to the vacation period as follows:

For your information

Usually the last month of vacation period is incomplete. If 15 calendar days or more were worked in it, then this month is rounded up to the whole month. If less than 15 calendar days have been worked, the days of this month do not need to be taken into account (Article 423 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation)). (clause 35 of the Rules)

The number of vacation days allotted for each month of the year is calculated depending on the established vacation duration. Thus, for each fully worked month, 2.33 days of vacation are due, for a fully worked year - 28 calendar days.

Cash compensation for all unused days of annual paid leave that the employee has acquired since starting work in the organization is paid only upon the employee’s dismissal (Article 127 of the Labor Code of the Russian Federation).

Question on topic

How to compensate unused vacation days for an employee who quits without working the accounting period?

An employee who has not worked in the organization for a period giving the right to full compensation, upon dismissal, has the right to proportional compensation for calendar days of vacation. Based on clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the duration of vacation in calendar days by 12. This means that with a vacation duration of 28 calendar days, 2.33 calendar days must be compensated. days for each month of work included in the length of service giving the right to receive vacation (28/12).

__________________

Unlike regular vacation, which is granted in whole days, when calculating compensation for unused vacation, vacation days are not rounded.

Absenteeism, vacation granted without pay, exceeding 14 days, reduce the vacation period (Article 121 of the Labor Code of the Russian Federation).

Note!

Employees with whom civil law contracts have been concluded are not entitled to compensation for unused vacation, since the norms of the Labor Code of the Russian Federation do not apply to them.

Determining the period for payment of compensation for vacation upon dismissal

Borisov P.I. was accepted into the organization on December 8, 2014, dismissed on September 30, 2015. In June 2015, he was on leave for 14 days, and in July 2015, he was on leave without pay for 31 calendar days. The period of work in the organization was 9 months 24 days. Since the duration of vacation at one’s own expense exceeded 14 calendar days per working year, the total length of service must be reduced by 17 calendar days (31 - 14). This means that the vacation period will be (9 months 24 days - 17 days).

Since 7 calendar days are less than half a month, according to the rules they are not taken into account. It follows from this that only 9 whole months will be counted towards the length of service giving the right to leave.

The employee used two weeks of the main vacation; he does not have to pay compensation for them. In this case, the employee is entitled to compensation for 6.97 calendar days (9 months × 2.33 - 14 days).

Determining the amount of compensation payments

Example 3

The employee got a job at the organization on January 12, 2015, and quit on June 29, 2015. His salary was 40,000 rubles. We will determine the amount of accrued compensation upon dismissal.

From January 12 to June 11, the employee worked for five full months. We count June as a whole month, since from June 12 to June 29, 18 calendar days were worked, which is more than half the month (clause 35 of the Rules). As a result, we take 6 months for calculation.

Compensation is due for 14 calendar days (28 / 12 × 6).

The billing period from January 12 to May 31, 2015 consists of 4 whole months (February, March, April, May):

29.3 × 4 = 117.2 days.

We determine the number of days for calculation in January:

29.3 / 31 × 20 = 18.903.

Total in the billing period:

117.2 + 18.903 = 136.103 calendars. days

Salaries accrued for the billing period:

40,000 × 5 = 200,000 rub.

Let's calculate the amount of compensation:

200,000 rub. / 136.103 × 14 days = 20,572.65 rubles.

Example 4

The employee was hired on 06/01/2013 with a salary of 30,000 rubles, and on 10/09/2015 he resigned.

In October 2014, the employee took regular annual leave of 28 calendar days. For this month he was credited with 29,050 rubles.

From 06/01/2013 to 10/09/2015, 28 months and 9 days were worked, rounded up to 28 months (9 days less than half a month).

We determine the number of vacation days allotted for the entire period:

28 months × 2.33 = 65.24 days.

But 28 days have already been used, so you should compensate:

65,24 - 28 = 37,24 days

The billing period is 12 months before the vacation, in our example - from 10/01/2014 to 09/30/2014. During this period, a total of 320,012.48 rubles was accrued; to calculate the average daily earnings, you need to take the amount without vacation pay:

320,012.48 - 29,050 = 290,962.48 rubles.

To calculate the actual time worked, we take 11 fully worked months and 3 calendar days of October 2014 (31 - 28 days of vacation).

Thus, in the billing period:

29.3 × 11 + 3/31 = 322.397 calendars. days

The average daily salary will be:

RUB 290,962.48 / 322.397 = 902.50 rub./day.

Therefore, compensation for unused vacation should be calculated in the amount of:

902.50 × 37.24 = 33,609.10 rubles.

conclusions

The legislation prohibits not providing vacation for two years in a row, or replacing the next main vacation of 28 calendar days with monetary compensation.

The employee must be notified of the start date of the vacation by signature two weeks before it begins; vacation pay must be issued no later than three days before the start of the vacation.

Vacation can be divided into parts, but with the condition that one part must be at least 14 calendar days in a row.

Vacation pay is calculated in calendar days. If the vacation period includes non-working holidays, these days are not paid, and the vacation is extended.

In accordance with paragraph 8 of Art. 255 of the Tax Code of the Russian Federation, for profit tax purposes, only that amount of compensation for unused vacation that is calculated in accordance with generally established rules can be recognized as expenses. Rounding up the number of days of unused vacation will lead to an overestimation of the amount of payments made in favor of the employee and an understatement of the tax base for income tax, and rounding down (from 2.33 days to 2 days) will result in payment to the employee of a smaller amount, than required by law.

S. S. Velizhanskaya,
Deputy Chief Accountant of the FFBUZ "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky districts of the city of Yekaterinburg"

The general formula for calculating employee vacations does not seem so complicated. However, it is worth keeping in mind that there are many cases in which it is necessary to adjust the scheme.

How is leave granted and when?

In accordance with the Labor Code of the Russian Federation, paid leave must be provided to an employee annually. This does not mean a calendar year, but a working year, that is, the calculation is carried out not from January 1, but from the date of actual start of work (hiring for a position).

During the first year of employment of an employee, he is entitled to leave with pay after working for at least 6 months. With the mutual consent of the employee and the employer, leave may well be granted to him earlier. Moreover, if an employee quits before the end of the first half of the year, the employer will have to provide him with monetary compensation for all unused vacation days.

There are also a number of cases in which the employer is obliged, at the employee’s request, to provide leave with pay, even if the period of work was less than six months - for example, if a woman wants to take leave before (or immediately after) maternity leave; if the husband of a woman on maternity leave asks for leave; if the employee is a minor and so on.

Starting from the second year of an employee’s stay in his place, labor leave is granted in accordance with the vacation schedule adopted at this enterprise. In this case, leave can be granted before the right to it becomes available, but not earlier than the corresponding working year begins.

One of the important legal questions: which one? Who will respond and how if problems arise?

A travel agency gives you the opportunity to spend your vacation anywhere on Earth. We have instructions for opening it.

Calculation period for vacation

The calculation period for vacation refers to the previous 12 calendar months. At the same time, the calculation period does not include the time when the employee was on unpaid leave, on a business trip, on sick leave, on maternity leave, did not work due to the fault of the employer, or for any other reasons provided for by Russian legislation.

A separate case is employees with whom the employment contract is concluded for a period of less than two months (for example, for seasonal work). In this case, leave is granted at the rate of two working days per month of work.

Average earnings for calculating vacation

When calculating average earnings for vacation, the formula is used N=P/(12*29.4). In this case, N is the average earnings, P is the salary accrued for the billing period, 12 is the number of months, and 29.4 is the average monthly number of calendar days.

Calculations become somewhat more complex if the period has not been fully worked out. The employee could be on sick leave for some time, on leave, etc.

Then the formula will look like this: N=P/(Z*29.4+F), while N is the average earnings, P is the salary accrued for the billing period, 29.4 is the average monthly number of calendar days, Z is the number of fully worked by the employee calendar months, F – the number of calendar days in incomplete months.

Vacation calculation formula, how vacation pay is paid

The basis for calculating vacation pay for each individual employee is his average daily earnings.

To calculate it, divide the total amount earned by the employee during the year by 12. Divide the resulting number by 29.4.

Please note: only payments specified in the employment contract should be taken into account. That is, all kinds of one-time bonuses, financial assistance, etc. excluded from calculations.

The formula for calculating vacation pay in this situation will look like this: N/29.4xP, where N is the average monthly earnings, and P is the number of calendar days of vacation.

Vacation for part-time workers

In accordance with the Labor Code of the Russian Federation, both external and internal part-time workers are also entitled to paid annual leave of at least 28 calendar days.

Vacation for a part-time worker is legally granted at the same time as vacation at his main workplace. Accordingly, if this is an internal part-time worker, then the reporting period for his main position and part-time position coincide. At the same time, in the main job of a part-time worker, vacation is set in accordance with the vacation schedule, and in an additional job - at the same time. It is worth keeping in mind that if 6 months have not yet been worked at a part-time job, the employer is obliged to provide leave in advance.

Calculation of vacation compensation upon dismissal, calculation of vacation with subsequent dismissal

Those employees who are dismissed by the employer due to violations of labor discipline, etc., do not have the right to leave with subsequent dismissal. If an employee quits not “under the article”, but at his own request or by agreement of the parties, the employer can provide him with such rest, although he is not obliged to do so. In this case, the vacation period is provided for the entire current year (and not just for those months that were actually worked in it). But payments are calculated based on the actual time worked.

If the employer does not have the opportunity or desire to provide the employee with vacation before dismissal, he simply pays him compensation for unused vacation days.

Compensation is calculated using the formula S: 29.4)/12*K, where S is the employee’s income for the last calendar year, and K is the number of vacation days (usually 28 days).

For example, suppose that Viktor Labazov, an employee of the Raduga company, worked for 11 months and was about to quit. During this time, he earned 300,000 rubles at Rainbow. Using the formula we get: (300000:29.4)/12*28=23809. That is, upon resigning, Labazov must receive 23,809 rubles in compensation for unused vacation days.

Now let’s imagine that employee Romashkin worked only 6 months and 10 days, earning 200,000 rubles. Then the calculation formula changes slightly and will look like this: S: 29.4)/12*K, while S is the amount of Romashkin’s income for the last calendar year, and K is the number of vacation days. It, in turn, is determined by the formula K=2.33*N, with N being the number of months fully worked by the employee.

In our example (200000:29.4)/12*14=7924. That is, Romashkin should receive compensation for unused vacation in the amount of 7,924 rubles upon dismissal.

Calculation options in different cases

The simplest case is when the employee has worked the entire pay period. For example, suppose that Vasily Semochkin, an employee of the Solar enterprise, is going on vacation for 28 days. During the previous year he received a salary of 30,000 rubles. In this case, we substitute the numbers into the formula: 30,000 / 29.4 x 28 = 28,571.43 (this is the amount of vacation pay that Semochkin will receive).

Calculations are more complicated if the period is not fully worked out. Let’s assume that an employee of the Romashka company, Vasilkov, who receives a monthly salary of 20,000 rubles, is going on paid leave for 14 days. At the same time, for 14 days during the billing period, Vasilkov was on sick leave, and his salary this month was 10,000, and his allowance was 4,715 rubles.

In this case, you should multiply his salary not by 12, but by 11 months and add 10,000. It turns out 230,000 rubles. Next, we calculate the calendar days for the time worked: 29.4 days x 11 months + 29.4 days / 30 days x 15 days. We get 338.1. Next, we calculate the average salary for Vasilkov’s vacation for these days: 230,000 / 338.1 days = 680.27 rubles. We multiply this number by the number of vacation days (14). In total, Vasilkov should receive vacation pay in the amount of 9,523.78 rubles.

Did the article help? Subscribe to our communities.

What is a vacation?

This is a vacation that every citizen of our state earns for himself during the year, working under an official contract. For citizens with ordinary professions, vacation is 28 days, calendar days, not working days, for 12 months.

Dear reader! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.

It's fast and free!

There are also certain categories of professions with difficult or dangerous working conditions, for which vacation is increased to 49 or 56 days, depending on the specialty. These include: teachers, doctors, the Ministry of Emergency Situations, miners and many others.

Also, in some cases, vacations are divided into 2 vacations, 14 calendar days each. The law allows you to divide your vacation into 2 and 3 parts. Recently, such experience is becoming more common; citizens and employers find it much more convenient for an employee to go on vacation for 14 calendar days. Thus, the employer provides the opportunity to relax as much as possible in the summer. The second part of the vacation is distributed over the rest of the year.

Vacation pay is calculated using a simple method, which is based on the average daily earnings for the year. Taking the date of retirement, we count 1 year from it, and the average salary is calculated. If previously you had to look for an accountant you know and ask him to calculate your vacation in order to check whether it was calculated correctly for you, now there are formulas on the Internet that you can easily use to calculate it yourself.

Also, for the very lazy, there are online calculators; you just need to write down the correct numbers there.

If you take two weeks of vacation, then you should count on the last 6 months.

Rules for calculating vacation pay

They are accrued in accordance with Russian legislation. Provided that the employee is officially employed, in another case the correct calculation and payment of vacation pay can be sought through the court.

They are calculated by a formula that is the same for everyone.

We take the average earnings (per day) and multiply by the number of days.

And the average salary is calculated according to the formula:

Average daily earnings = salary for the year / (12 months * 29.3) 12 months - the number of months in the billing period, it can be 6 months. 29.3 is the average number of days in a month. Established in accordance with the law, from April 2, 2014.

Previously, this figure was 29.4.

The calculation of the average daily wage includes only wages and bonuses, both monthly and one-time. But material or other assistance provided by the enterprise to an employee, payment of sick leave and other types of payments that do not relate to salary or bonus are not included. Any income that is not posted as a salary.

Thus: Financial assistance for the birth of a child is not included in the average daily salary when calculating vacation pay.

When is it necessary to pay vacation pay?

According to the legislation of the Russian Federation, the employer, as well as the employee, are obliged to inform about the planned vacation in advance. The law stipulates 2 weeks before the start of the vacation.

At least at enterprises it is compiled at the beginning of the year, after the New Year holidays. Often due to illness and unforeseen circumstances, the schedule gets confused and shifted. Vacation pay must be paid to an employee 3 days before going on vacation, no later. In this case, the organization will deduct 13% income tax from the amount of vacation pay, since it was taken into account for the entire previous period.

If the employer was unable to pay the employee vacation pay on time, the employee may request that the vacation be transferred to another date. If the employer refuses to postpone the vacation or pay vacation pay on time, you can file a complaint with the labor and wages inspectorate.

The manager will be fined in accordance with the legislation of the Russian Federation. The law also stipulates that the employer can delay the payment of vacation pay for no more than a week in the event of serious financial difficulties.

An employee may refuse leave. In this case, the employer must pay him compensation. It is also calculated using the same formula. Compensation is calculated in the same way when a person decides to quit. In case of dismissal of a worker, compensation is accrued on the last day of work. And it is paid along with the settlement.

Calculation of vacation pay for an incompletely worked pay period

What is an incompletely worked period?

This is when an employee had a sick leave or another case when the employee could not be at work, but the average daily earnings were accrued.

Eg: sick leave, student leave, as well as administrative days and vacation at your own expense. The exact list of cases that are excluded from the period can be found in the regulation of the government of the Russian Federation No. 922, paragraph 5, dated December 24, 2007.

Here are some examples:

The worker has 20 working days per month, there is still overtime, but he was on sick leave for several days. The sick leave, although it was issued along with the salary, still needs to be deducted from the total period.

If an employee gets a job after the New Year holidays, then the month is also not fully worked; holidays are deducted from the total.

In such cases, the average daily salary is calculated using the formulas:

KRD = 29.3 / KD x KKD on from work;

KRD - number of settlement days;

KD - the number of calendar days in an incompletely worked month;

KKD for hours worked - the number of days in an incomplete month attributable to time worked.

Next, we add up the duration of fully worked months, which is equal to 29.3, and the resulting number of months not fully worked. And we get the number of calendar days per hour worked.

And the final formula:

ZP / KKD x KDO = CO;

ZP – salary for the period;

KKD - the number of calendar days for the time worked;

KDO – number of vacation days;

SO – the amount of vacation pay.

An example of how vacation pay is calculated

Here is an example of calculating vacation pay:

the application was submitted on time for two weeks of vacation (14 days). The employee goes on vacation in August. In July he was sick for 7 days.

For the billing period, for 11 fully worked months, he was accrued a salary of 346,500 rubles. And for one incomplete 23,019 rubles, since we removed sick leave from the funds received. Next, 346,500 + 23,016 = 369,519 rubles, the salary received for the estimated period of time.

Let's calculate the number of days in an incomplete month:

29.3/30x23=22.4 days. From this it follows that the vacation calculation will look like this.

SDZ = 369519/(11x29.3+22.4)=369519/344.7=1072

1072x14=15008 vacation pay.

In order to learn how to calculate vacation pay correctly and accurately, try calculating them according to the example given.

If in the calculation period there are no months not fully worked, which, unfortunately, is extremely rare, then vacation pay is much greater than for workers who have such gaps.

The more administrative, personal leave and sick leave there were in the interim, the less the salary paid for the year and therefore the vacation pay will also be less.

Are vacation pay accrued towards vacation pay?

According to Russian Labor Law, when calculating average daily earnings for calculating vacation pay or other cases, the following are excluded:

Sick leave, business trips, maternity benefits, vacations (annual, fixed-term, student), strikes and downtime, daily allowances, etc. Therefore, vacation pay is not accrued towards vacation pay.
Any type of subsidy: travel, financial assistance, telephone payment, tuition, etc.
Dividends received from shares of an enterprise, interest on deposits or loans, credits.
Bonuses that do not relate to wages (bonus for length of service, etc.).

What can be included when calculating vacation pay:

All official salary + bonuses related to it for the worked pay period.

When calculating the average daily earnings of a working citizen, in no case are accruals included for which insurance contributions to the Pension Fund have not been paid.

Having received compensation, the employee loses the right to be granted leave for the previous period.
There are some categories of citizens who have priority when assigning vacation. Mothers with many children, single mothers or fathers, parents of disabled children, and parents of young children have the first right to choose leave.

The confusion that arose in the summer of 2019 concerned the number of days during which vacation pay must be paid to someone going on vacation. This article discusses the question of how to correctly calculate vacation pay in 2020 and provides practical examples for various situations.

Legislative norms

Article 136, Part 9 of the Labor Code of the Russian Federation determines that the organization must pay vacation benefits 3 days before the start of the vacation, without explaining whether we are talking about calendar days or working days. Letter of the Ministry of Labor of the Russian Federation No. 3 1693-6-1 dated July 30, 2014 provides clarification in this regard: Art. 14 of the Labor Code establishes the procedure for calculating the deadlines applied by the Labor Code. According to part of this norm, the passage of time periods connecting the emergence of an employee’s labor rights is counted from the calendar date that determines the beginning of the emergence of such rights.

At the same time, Art. 14 Part 3 determines that the period counted in calendar days must also include non-working days. Thus, interpreting Art. 14 and 136 of the Labor Code of Russia, it is worth concluding that vacation pay when an employee goes on vacation is calculated in calendar days.

It is worth considering the provisions of Part 8 of Art. 136 of the Labor Code stating that if the day of payment of vacation pay coincides with a weekend or holiday officially declared a non-working day, payment must be made in advance, that is, on the eve of this day. Therefore, if an employee begins to rest on Wednesday, it is necessary to pay him vacation pay on the coming Friday of that Monday. Part 6 art. 5.27 of the Code of Administrative Offenses declares penalties in the amount of 50,000 rubles for late payments.

Right to vacation

The right of each employee to annual paid leave in the amount of 28 calendar days is secured by Art. 115 Labor Code of the Russian Federation. In addition, there are a number of specialties and geographic areas for which there are certain clarifications that need to be reviewed separately in the Code, based on the individual situation.

A new law changing the procedure for calculating vacation benefits in 2020 was never adopted. Thus, it is recommended to calculate payments to vacationers, guided by Article 139 of the Labor Code of the Russian Federation, as well as paragraph 4 of Regulation No. 922 of December 24, 2007 on the specifics of the procedure for calculating average wages.

The employee, specialists making the required calculations, and the head of the organization need to know the basic rules regarding the relationship between the parties (employee and organization) regarding annual leave:

vacation should not be less than 28 calendar days, and this period does not include weekends and holidays officially recognized as non-working days;
if an employee has already worked in the organization for more than 1 year, it is not necessary to wait 6 months to send him on leave. To determine the date of rest for such an employee, it is necessary to take it into account in the vacation schedule drawn up in advance;
the employee must be notified in writing about the start date of the vacation two weeks before it begins;
from October 2018 with a new article No. 262. 2 Laws of October 11, 2018 No. 360 - Federal Law, employees with 3 or more children can go on vacation on any date convenient for them;
vacation pay must be accrued and paid to the employee no later than 3 days before the start of the vacation;
in case of delay in payment, it is necessary to accrue additional interest to the employee, calculated according to the rules provided for in Art. 236 Labor Code of the Russian Federation;
the date of the required vacation can be postponed based on the employee’s application, but this can be done no more than two times in a row;
also, based on the employee’s application, leave can be granted every six months;
vacation can be divided into several parts, provided that one such part per year should not be less than two weeks;
if an employee refuses to go on vacation at the scheduled time, he may be awarded compensation, which is issued based on the employee’s application, and it can be calculated based on several calendar periods;
in case of dismissal, the employee must be paid compensation for all unused days of regular annual leave, in accordance with the Resolution of the Constitutional Court No. 38-P dated 10/25/2018. This calculation is also called the calculation of vacation payments.

The basis for going on vacation is the vacation schedule, the reason is the employee’s application, agreed upon by the immediate supervisor and endorsed by the director of the enterprise. Next, the application is sent to the personnel department to prepare an order. Guided by the order, which is also endorsed by the director of the organization, the accounting department calculates the vacation pay.

Vacation pay is paid through the company cash desk or by transfer to the employee’s current account/bank card. When making non-cash payments, you should take into account the time the money arrives in your account. To avoid misunderstandings associated with possible bank delays, it is worth making the transfer in advance.

Calculation of vacation pay in 2020: what to pay attention to

Specialists who are in charge of calculating vacation pay and administering vacation are reasonably interested in changing the rules for calculating vacation pay in 2020 compared to 2019. Vacation pay is calculated in the same way as in 2019, that is, everything will remain as it was, namely:

vacation is granted in accordance with the schedule approved in December of this year no later than two weeks before the end of the year, with the right to apply it for the next year in accordance with Art. 123 Labor Code of the Russian Federation;
all employees must be familiar with this schedule and agree with it;
for calculating vacation pay, a period equal to 12 months of work preceding the start date of vacation is taken;
a new employee can be granted leave 6 months after taking up the position;
Calculations exclude days of non-employee downtime, sick leave, business trips, and time spent caring for disabled children;
changes in wages associated with indexation are reflected in the calculation of vacation pay through appropriate indexation;
Income tax and insurance contributions are withheld from vacation payments;
Personal income tax is transferred on the last day of the month in which vacation pay is issued;
The organization is not obliged to pay wages for the period worked before the start of the vacation together with vacation pay.

How vacation pay is calculated using 7 typical steps is shown in the figure below:

The calculation of vacation pay in 2020 must include all payments made to the employee during the previous calendar year, including:

wages accrued according to tariff, piecework or accrual systems;
payment for combining positions;
payments to municipal employees;
finally calculated for the year;
teachers' salaries for 1 educational year;
bonuses for length of service, professionalism, mentoring;
payments for employee downtime due to the fault of the employer, overtime;
allowances for labor, work on, weekends and holidays;
remuneration for teachers for conducting classroom work;
bonuses and other types of remuneration provided for by the regulations on remuneration in force at the enterprise.

Art. 114 of the Labor Code prescribes the preservation of average earnings for the period of the next paid vacation. The rules for calculating earnings are determined by the regulation on calculating the average salary, approved by Decree of the Government of the Russian Federation on December 24, 2007 No. 922. The procedure for calculating vacation pay is established in clause 9 of Regulation No. 922, thus it can be established that the calculation of average earnings for vacation pay in 2019 as follows:

Average salary per day x number of calendar days of vacation = amount of vacation pay

Weekends and holidays declared as days off and taken into account in the production calendar of the current year are not taken into account when calculating vacation. According to Art. 120 TK, they are not paid.

The average daily wage is calculated using the formula: .

This calculation is justified if the period is fully worked out. If the period is not worked out by the employee, a recalculation of calendar days is necessary. As a rule, this happens when there are maternity leave, business trips and other excluded dates, as mentioned earlier.

In this case, the following formula must be applied:

What is included in the billing period

It is customary to include only the time actually worked in the billing period. A typical period is considered to be 12 calendar months before the start date of the employee’s vacation. For example, an employee goes on vacation from March 2020, then the billing period is March 2019 - February 2020.

Although sometimes it happens that it is impossible to use 12 months to calculate the period. It excludes the time spent on sick leave, the period when the employee did not work due to downtime due to the fault of the enterprise, and a number of other situations described in detail in the legislation.

A timesheet will help you more accurately determine the start and end dates of the period that will not be included in the calculation period. In this case, weekends falling within the period that needs to be excluded are not taken into account, and weekends between them are considered working time.

The figure below shows a list of periods that should be excluded from calculations when calculating vacation benefits.

Accrual of vacation pay in 2020 using examples

To understand how accountants will calculate vacation pay in 2020, below is an overview of calculation examples.

Full period calculation

Vacation starts on March 1, 2020, ends on March 14, 2020. The period that will be taken into account in the calculation of vacation pay: March 2019 - February 2020, turned out to be fully worked. The total payment was 770,000 rubles.

Average daily earnings are calculated:

Calculation of vacation pay for an incomplete period

Let's take the example discussed above. But let’s just add to it the fact that the employee was on sick leave from January 14 to January 24, 2020. Thus, January was not fully worked out. It is necessary to calculate the number of days worked: 29.3/31*9=8.5. In our calculation, 9 is the actual number of days when the employee was present at the workplace.

770000/(29*11+8,5) = 2351,14.

Vacation pay will be: 2351.14*14=32915.96.

It should be noted that the example is conditional. In a real situation, if the employee went on sick leave, temporary disability benefits would be deducted from the calculated amount. But in order not to clutter the example with sick leave calculations, it is assumed that the amount of 770,000 already takes it into account.

Calculation of vacation pay with additional payments

The vacation is scheduled for January 14, 2020. In the previous year, the employee received a salary in the amount of 800,000 rubles; in January 2020, he was paid a bonus for the results obtained based on the results of work in 2019 in the amount of 50,000 rubles.

The total average daily earnings for calculating vacation pay will be determined from the amount of these payments:

800 000 + 50 000 = 850 000.

The rest of the calculation is carried out as usual. For holiday pay calculations that include bonus payments based on the results of the previous year, it is recommended that accruals be made before December 31 of the current year. Then you won’t need to burden yourself with recalculations.

Calculation of vacation pay when an employee quits

The employee leaves on December 10, 2020. He has 12 unrealized vacation days. The average earnings are calculated from the period December 2019 – November 2020. The employee’s average earnings are 2,500 rubles. Thus, compensation for unused rest days will be: 2,500*12 = 30,000

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.

In contact with