How to calculate vacation pay. The procedure for calculating vacation pay

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.

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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 when the billing period is not fully worked

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, even though 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.

To calculate vacation pay, you need to know the actual duration of the billing period, the employee’s salary for a given period and the duration of vacation in calendar days. You will see a visual formula below.

Accrual and calculation of vacation pay is regulated by law

When calculating vacation pay, you should rely on the following regulations:

• The rules for granting vacations are set out in Chapter 19 of the Labor Code of the Russian Federation.
• Article 114 of the Labor Code of the Russian Federation states that employees are guaranteed annual leave, paid “on average,” and their job is retained for this period.
• Resolution No. 922 “On the procedure for calculating average wages” sets out in detail the rules for calculating average wages for vacation pay.
• states that vacation must be calculated and paid to the employee no later than three days before the actual start of the vacation.

Duration of the billing period

The billing period is, as a rule, a calendar year, namely 12 months (but it may turn out that the collective agreement stipulates otherwise - part 6 of article 139 of the Labor Code of the Russian Federation). But in most cases, during this period of time, the employee interrupted work for a good reason, for example, he was disabled, was on vacation at his own expense, or did not work due to downtime due to the fault of the employer (the full list is in paragraph 5 of Resolution No. 922). Such periods should be excluded from the total duration of the billing period.
The required duration is the sum of days in fully worked months and in months partially worked.
For fully worked months The required period is calculated as follows:

For each of partially worked months:

To find out the duration of the billing period, it remains to add up all the obtained values.

If a person has worked for less than a year, then the entire period of working activity should be taken into account until the last day of the month preceding the one in which the vacation begins. That is, if a person goes on vacation, say, on April 25, the time interval from the date of employment until March 31 must be taken into account.

Total earnings for the billing period

Having decided on the time periods worked, it is necessary to calculate how much the employee earned during this time. It is important to keep in mind that not all accruals are taken into account! (The full list is presented in paragraph 2 of Regulation No. 922). In general, we can say that to determine average earnings, wages for hours worked are taken into account, as well as bonuses, allowances, compensation and additional payments directly related to work activity. Accruals related to temporary disability, payments and compensation of a social nature, such as financial assistance, compensation for housing, food, and travel are not taken into account.

Calculation of average daily earnings

Vacation pay is calculated using the “average” method, so you need to calculate the average daily earnings. For this purpose, we divide the entire recorded salary for the period worked (point 3) by this period (point 2).

Total amount of vacation pay

All that remains is to multiply the resulting amount by the number of vacation days, the final amount will be the amount of vacation pay.

Every employee has the right to count on the labor leave entitled to him under labor legislation. Its minimum duration is 28 calendar days, but depending on the characteristics of the work it can vary (for example, for teachers (in most cases) it is 56 days). An employee of an enterprise or organization can receive leave if he has worked for it for at least six months.

Before sending an employee on vacation, the company’s accountant needs to take several sequential actions: determine the average earnings, the period for which it is calculated, and the amount the employee will receive. However, while simple in theory, accruing vacation pay can cause some difficulties in practice.

First you need to determine what this means - the billing period. In order to find out, you need 2 documents: a collective agreement (if there is one, otherwise another normative act is taken) and an order from the manager on the basis of which the leave is granted. In most cases, the calculation period is the 12 months preceding the provision of vacation. So, if the vacation begins on December 15, 2012, then to calculate average earnings you need to take the time from the previous December to November 30.

Average earnings are determined in this way. The amounts accrued to the employee, with the exception of social payments (for example, financial assistance) and bonuses, are added up. The resulting number is divided by 29.4, which is the average number of calendar days in a month, and by 12 (the number of months worked). The result will affect the accrual of vacation pay.

If it is not the year that is taken into account, then 12 is replaced by the number of months that are taken into account, the rest of the algorithm will remain the same. In the case where there is an incompletely worked month, 29.4 is divided by the number of days in it, and then multiplied by the number of calendar days in which the worked period falls. In situations where an employee has worked all his working hours, while fulfilling the work standard, the accrual of vacation and payments for it should not be less than the minimum wage established at that time.

The amount is given to the employee three days (or earlier) before his vacation begins. It, like other payments, is subject to taxes, personal income tax and unified social tax.

So pretty simple. Average earnings are multiplied by the number of days the employee will rest.

It should be noted that average earnings can be indexed if the salary was increased during the billing period or legal rest. In such cases, an increase factor is calculated, which will affect the amount that is ultimately paid to the employee.

In accordance with the Labor Code, an employee has the right to partially replace his allotted vacation with monetary compensation. It will be calculated in the same way as accrual of vacation pay.

Days (and, accordingly, payments accrued during this time) are not included in the billing period if the employee was on sick leave or did not perform his duties due to the fault of the employer or for reasons beyond the control of either the boss or the employee. This also includes periods when a person was released from work (with or without pay) on the basis of the current Labor Code.

So, when going on vacation, an employee must receive a benefit that will be equal to his average earnings multiplied by the calendar days that he will rest. And here it is very important for many to know how lawfully he was paid this or that amount.

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The calculation of vacation pay and any relationship between the employer is regulated by the Labor Code of the Russian Federation.
Article 114 of the Labor Code of the Russian Federation is devoted to the right of citizens to annual paid leave. Article 115 establishes the minimum duration of vacation for citizens who have worked the annual norm according to the production calendar - 28 calendar days.

What is vacation pay?

The legislation of the Russian Federation states: the employer pays for the employee’s stay on vacation by providing him with monetary allowance (the so-called vacation pay). The principle of calculating vacation pay takes into account the average daily earnings. The average daily earnings of an employee are calculated in several ways (taking into account the conditions for going on vacation), which is calculated in several ways, applicable depending on certain conditions for going on vacation.
There are options for calculating vacation pay:

• The employee worked the entire required period (year), after which he exercised the right to a 28-day rest.
• The employee has worked for less than a full year and wishes to go on vacation for the period prescribed by law.
• The specialist decided to quit and receive compensation for unused vacation (he was not on vacation).

To correctly calculate vacation pay, three indicators are calculated in each case:

• • billing period
  • average daily earnings
  • amount to be issued

When calculating salaries for vacationers in 2016, the accountant uses Regulation No. 922 of December 24, 2007, as the main regulatory document. () Regulation No. 922 examines in detail all possible conditions for calculating vacation pay. But in order to understand the system (methodology) for calculating vacation pay adopted in the Russian Federation, typical examples are sufficient.

Formula for calculating vacation pay and billing period

The basic formula for calculating holiday pay is the starting point for the payroll accountant. Additional calculations are made as necessary:

Vacation pay = average daily salary * number of vacation days

We determine the billing period, sum up the employee’s income during this time and get the first variable.
We believe that the citizen has worked for a whole year. His total income will include:

• all salaries
• allowances,
• awards
• and other surcharges

When calculating total income, the following are not taken into account:

• • business trips,
  • sick leave,
  • financial assistance,
  • reimbursement of food expenses.

We divide the total income by the number of working days (billing period) and get the average daily salary for this year. When calculating vacation payments, it is considered that there are an average of 29.3 days per month. Accordingly, we calculate the average daily earnings using the formula:

Average daily salary = total earnings for the year / 12 / 29.3

How to determine the average daily earnings if the annual norm is not fully worked out?
We take the sum of days in full months (number of months * 29.3) and days in an incomplete month or two months (29.3 / total number of days in an incomplete calendar month * number of days worked in this month).
We substitute the resulting billing period into the formula for calculating average daily earnings.

To compensate for unused vacation, we will calculate the amount of income for the billing period. Then we determine the number of days of rest required. Here employers use a special formula:

Number of vacation days = number of full months worked * 2.33

Coefficient 2.33 is the number of vacation days provided by law for each month worked. In this case, full months are counted, for which the number is rounded: if an employee quits after the 15th - up, before the 15th - down.

Labor legislation allows the use of another formula for calculating the required days. The formula for calculating vacation days in question is used less frequently, since the normative act recommending it was adopted in the 1930s.

Calculation of vacation pay after a year of work

Initial conditions: the employee worked for a full year (payroll period) and earned 500 thousand rubles during this time. He applies for 28 days of vacation.

Average daily earnings = 500,000/12/29.3 = 1,422 rubles.

Amount of vacation pay = 1422*28 = 39816 rubles.

Calculation of vacation pay for those who have worked for less than a full year

Initial conditions: the specialist worked a full 8 months (from the beginning of the year) and 11 days in September (the number of days in a month is 30). During the billing period, he received 400,000 rubles from his employer and indicated 15 days of vacation in his vacation application.

Average daily earnings = 400,000/(29.3*8)+(29.3/30*11) = 400,000/245 = 1,632 rubles.

Amount of vacation pay = 1632*15 = 24480 rubles.

How to calculate vacation pay upon dismissal?

When calculating compensation for unused vacation upon dismissal, the most difficult thing is to correctly calculate how much the employee worked during the year. If an employee resigns after a year of work, the amount of leave is 28 days. What to do if the year is not fully worked?

Letters from Rostrud No. 5921-TZ (October 31, 2008), No. 1920-6 (06/8/2007), No. 944-6 (06/23/2006) recommend using the formula for calculating vacation days of the following type.

Initial conditions: The employee worked 6 full months and 6 days in August (there are 31 days in the month). During the billing period, total income amounted to 300,000 rubles.

Amount of vacation pay = 1657*6*2.33 = 1657*14 = 23198 rubles.

With the first method of calculation, we get: the number of vacation days is 14 days, the amount of compensation is 23,198 rubles.

The formula for the second method of calculating vacation pay is indicated in the USSR Tax Code No. 169, published on April 30, 1930. This regulation is still in force; the employer can use this method for calculating vacation pay.

Length of unused vacation = (number of full months worked*28)/12

Let's apply this formula with the same initial data:

Average daily earnings = 3,000,000/(29.3*6)+(29.3/31*6) = 300,000/181 = 1,657 rubles.

Vacation pay amount = 1657*(6*28/12) = 1657*14 = 23198 rubles .

When making calculations, the accountant refers to the selected regulatory document. Rounding of values ​​(according to Russian labor legislation) is done as follows: the number of days of unused vacation is rounded up (letter of the Ministry of Health and Social Development No. 4334-17 (dated December 7, 2005)) The same applies to any other controversial issues where values ​​are rounded down, beneficial to the employee.

Additional leave for specialists working after hours (irregular working hours)

An irregular working day implies the possible involvement of an employee in performing his duties at a time that does not coincide with the officially established working hours (Article 101 of the Labor Code of the Russian Federation). Those working on such a schedule are entitled to additional days of vacation (Article 119 of the Labor Code of the Russian Federation).

By the way, an irregular day, week, month are “ordinary” conditions under which all categories of citizens are allowed to work, including minors or pregnant women. Moreover, irregular hours do not mean overtime, which means that it does not require obtaining any permission from the employee, for example, for an urgent call to the workplace. This regime does not equate to night work, and also cannot be protested in any of its manifestations by representatives of trade unions.

According to Art. 91 of the Labor Code of the Russian Federation, an employer who hires a specialist for irregular working hours organizes a record of the actual time worked. Usually, a special time log is filled out, which is kept in parallel with the main time sheet. How many days of vacation can such an employee count on?

Article 119 of the Labor Code of the Russian Federation requires that such specialists be provided with additional annual leave of at least three additional days. The employer is allowed to increase its duration based on the severity, complexity of the work, and the number of odd hours actually worked. The main condition is to reflect the methodology for calculating the duration of additional leave in the employment contract (Article 57 of the Labor Code of the Russian Federation).

Duration of leave for civil servants

In 2016, any civil servant in Russia receives the right to 35 days of vacation. Legislators established this duration due to the specifics of the work. In addition to this, officials receive 1 day of rest for each year worked as a civil servant (but not more than 10 days), as well as several additional days (usually 3). This is due to the need to work in irregular working hours.

At the same time, major changes in legislation are expected in 2017 in relation to calculating the duration of vacation for civil servants. Officials literally decided to take less rest: the new bill will establish a fixed vacation for a billing period equal to a year - 30 days, regardless of position. At the same time, they plan to maintain the practice of additional leave for length of service, but differentiate it as follows:

• 1 year of work – plus 1 day of vacation,
• 5 years – 5 days,
• 10 years – 7 days,
• 15 years – 10 days.

All types of vacation payments (for annual, educational, creative and other types of vacation) are calculated based on the amount of average income for the billing period.

How is the vacation period calculated?

The vacation period is calculated in calendar days and its duration does not depend on the schedule or working hours.

The employee has the right to receive the first vacation after 6 months from the date of employment.

• 31 days – for workers under 18 years of age;
• 48 days - employees of children's and educational institutions;
• 30 days - civil servants.

For workers in hazardous work, they provide 3 days of rest in addition to the main period.

If holidays and non-working days fall during the vacation period, they should not be taken into account when determining the duration of annual or additional leave (under Article 19 of the Vacation Law).

They are added to the total number of vacation days, but are not paid.

Weekends such as Saturday and Sunday are not holidays or non-working days and are counted as calendar days.

How is the billing period determined?

The calculation period is taken to be the calendar year that precedes the month the leave is granted. For employees who have not worked the full 12 months, the payroll period is calculated from the first day of the month after hiring to the first day of the month in which the vacation was taken.

Periods of time during which the employee was not at work for valid reasons are excluded from the calculation period. At the same time, wages were not preserved or were partially preserved.

Such cases include:

• transfer to part-time work for reasons beyond the employee’s control;
• downtime caused by the fault of the employee and confirmed by relevant acts;
• leave without pay, granted in accordance with Art. 25-26 of the Vacation Law.

How is the amount of vacation pay calculated?

The amount of vacation pay should be calculated using the following formula:

Vacation pay = (Salary) x (Allowance).

Salary - average daily earnings, Allowance - number of days on vacation.

To calculate the salary, you need to divide the wages that were accrued for the billing period by the number of days worked.

If, at the time of calculating vacation pay for employees receiving wages on a piece-rate basis, there is no information about payments for the last month, then it can be replaced by another month, followed by the calculation period.

For example, leave is granted for time worked from August 2012 to July 2013, but there is no information on wages for July 2013. The calculation can be carried out taking into account salaries paid in July 2012.

When calculating average earnings, the following types of payments should be taken into account:

• basic salary;
• bonuses and allowances accrued for working overtime or at night, expanding job responsibilities, etc.;
• production payments and bonuses for saving energy resources;
• bonuses paid at the end of the year;
• indexing;
• long service accruals;
• travel allowances, sick leave benefits and other payments for the period during which the worker’s average earnings remained.

All payments included in the calculation are accepted in full without deduction of taxes and other deductions from wages.

When calculating wages, all payments not related to wages are not taken into account (payment of transportation costs, bonuses for completing additional assignments, for receiving prizes in competitions, etc.).

The number of days worked (Drab) is determined according to the following principle:

For a billing period equal to a calendar year, Drab = 12x29.4, where 29.4 is the average number of days in a month.

For billing periods less than 12 months Drab=Dpm+Dnm.

Dpm is the number of days out of fully worked months, Dnm is the number of days out of months in which there was a break in work.

Dnm=((Dnrab1/Adv1)+(Dnrab2/Adv2)+…)x29.4.

Dnwork1 – the number of days worked in the first part-time working month, Dnwork1 – the total number of days in the first part-time working month, Dnwork2 – the number of days worked in the second part-time month, Dott – the total number of days in the second part-time month.

Compensation for unused vacation upon dismissal

Upon dismissal, an employee is provided with monetary compensation for all vacation days that he did not have time to use (including if there were several such vacations).

The vacation period to be replaced by cash payment must be calculated in proportion to the time worked.

Persons who have worked a full calendar year are paid compensation for all vacation days. When calculating the proportion for worked months, surpluses amounting to less than half a month are not taken into account, everything else is rounded up to the full calendar month.

If the employee has already received vacation payments before the end of the working year, then the employer has the right to deduct from the salary for the unworked vacation period.

All amounts must be paid to the employee on the day of his dismissal.

Results

When calculating and accruing vacation pay, the following rules must be observed:

• An employee has the right to go on vacation 6 months from the date of acceptance of the position.
• When calculating the vacation period, non-working days and holidays should not be taken into account.
• The calculation period is the calendar year preceding the month in which the right to leave is exercised.
• The amount of vacation pay is determined by the formula: Vacation pay = (average daily earnings) x (number of vacation days).
• Vacation pay for part-time work is paid in proportion to the days worked.
• If an employee is dismissed on the day the order is signed, the company is obliged to pay compensation for all unrealized vacation days.

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