Calculation of vacation days for a 6-day working week. One day off with a six-day working week: the norm of working hours and surcharges. Calculation of vacation pay after parental leave

We examined the procedure for providing basic paid leave and its documentation in, now we will figure out how to calculate vacation pay. The article discusses the procedure for calculating vacation pay for employees and provides examples of calculation that will help deal with various situations that arise in practice.

The main document on the basis of which leave is granted to an employee is the order of the head, a sample order for granting leave can be downloaded.

Vacation pay = average daily earnings for the billing period * vacation days.

From this formula we see that in order to correctly calculate vacation pay, you need to know two things:

1. What is the average daily wage and how to determine it.
2. What is a billing period and how to determine it.

Billing period

The last twelve months preceding the month of going on vacation are taken as the billing period for vacation pay. For example, if an employee goes on vacation from February 10, 2016, then the billing period is from February 1, 2015 to January 31, 2016.

If an employee has worked at the enterprise for less than 12 months, then the actual days worked are taken as the billing period.

Average daily earnings

To calculate the average daily earnings, it is necessary to take the employee's earnings for the billing period and divide by the number of days that he actually worked in this period.

Wed.Day.W. = Charge. / Neg.Days

What is taken as income? These are all payments received by the employee for the billing period, which are in one way or another related to: salary, bonuses, allowances, payment for overtime work and work on weekends and holidays.

Payments that are not taken into account when calculating vacation pay:

• material aid;
• credits, loans;
• insurance payments, sick leave;
• dividends;
• travel and meals and other payments that are not related to wages.

If the billing period is completed in full

The average daily earnings are determined by dividing the total earnings by 12 and by 29.3.

The calculation formula is as follows:

Wed.Day.W. = Charge. / (12*29.3)

Here 29.3 is the coefficient corresponding to the average number of calendar days in a month.

Calculation example

The employee is going on vacation from January 25, 2016. The period from January 1, 2015 to December 31, 2015 has been fully worked out. Monthly salary - 20,000 rubles. How much vacation pay is he entitled to?

Wed.Day.W. \u003d (20000 * 12) / (12 * 29.3) \u003d 682.60 rubles.

Vacation pay = 682.60 * 28 days = 19112.63

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The above example is ideal when the employee worked all days, was not sick, worked full time throughout the year preceding the vacation. But in practice, there are usually deviations from this ideal variant.

Each employee has a different situation: someone wants to take a vacation immediately after parental leave, someone works part-time, someone has a salary increase and bonuses. All these situations must be taken into account when calculating vacation pay. In the article we will consider examples of calculation. In addition, you will find convenient formulas for calculating vacation pay in non-standard situations.

To confidently calculate average earnings in the most difficult situations, register for the online course "".

Calculation of vacation pay for part-time work

Part-time employees are also entitled to 28 days off. This is confirmed by Art. 93 of the Labor Code of the Russian Federation, which prohibits the introduction of any restrictions for citizens who work in a mode other than the standard one.

Vacation pay for part-time work is calculated in the generally established manner (that is, for the last 12 calendar months by dividing the amount of accrued wages by the number of months of the billing period and by 29.3).

Example

Since August 15, 2017, the employee has been granted a regular vacation of 28 calendar days. Salary -18 000 rubles. From July 1, 2017, a four-day working week was established for him with a payment of 14,400 rubles per month.

Let's define the billing period: August 2016 - July 2017

The amount of vacation pay will be: (18,000 x 11 + 14,400) / 12 / 29.3 x 28 = 16,914.68 rubles

Calculation of vacation pay for salary increases

An increase in salaries (tariff rates) is taken into account when calculating average earnings (in particular, when calculating vacation pay) only if it was carried out in relation to all employees of the organization (clause 16 of Regulation No. 922).

Please note: if the indexation did not affect at least one employee, then when calculating the average earnings of absolutely all employees, such a salary increase is not taken into account.

An increase in wages affects the calculation of the amount of vacation pay if the increase has occurred:

• In the billing period;
• After the billing period, but before the start of the vacation;
• During vacation.

In such cases, a special boost factor must be used. The formula for calculating the coefficient of increase in tariff rates (indexation coefficient):

Rate increase factor (indexation factor) = New salary (tariff rate) / Salary (tariff rate) before increase

Example

1. Wages increased in the billing period

The employee goes on vacation from October 20, 2017 for 28 calendar days. Salary - 20,000 rubles. Billing period: October 2016 - September 2017. From September 01, 2017, the salary of an employee has been increased by 3,000 rubles and amounted to 23,000 rubles

Boost ratio: 23,000 / 20,000 = 1.15
Vacation pay: (20,000 x 1.15 x 11 + 23,000) / 12 / 29.3 x 28 = 21,979.52 rubles.

2. Wages increased after the billing period, but before the start of the vacation. In this case, you need to adjust the average daily earnings.

The employee goes on vacation from October 20, 2017 for 28 calendar days. Salary - 20,000 rubles. Billing period: October 2016 - September 2017. Since October 01, 2017, the salary has been increased by a factor of 1.2.

The amount of vacation pay without recalculation: (20,000 x 12) / 12 / 29.3 x 28 = 19,112.63 rubles

Vacation pay: 19,112.63 x 1.2 = 22,935.16 rubles

3. Wages increased during the holiday period. In this case, it is necessary to adjust that part of the vacation pay that falls on the vacation period from the day the salary (tariff rate) is increased until the end of the vacation.

The employee goes on vacation from October 10, 2017 for a duration of 14 calendar days. Salary - 20,000 rubles. Billing period: October 2016 - September 2017. Since October 16, 2017, the salary has been increased by a factor of 1.2.

For simplicity of the example, let's assume that the billing period has been worked out completely.

Average daily income: (20,000 x 12) / 12 / 29.3 = 682.59 rubles

We calculate vacation pay for 6 calendar days of vacation before the salary increase (from October 10 to October 15, 2017) based on the actual average earnings, that is, without taking into account the salary increase:

682.59 x 6 = 4,095.54 rubles

Vacation pay for the remaining 8 calendar days of vacation (from October 16 to October 23, 2017) is accrued based on the actual average earnings, adjusted for a salary increase factor of 1.2:

Average daily income: (20,000 x 12 x 1.2) / 12 / 29.3 = 819.11 rubles

819.11 x 8 = 6,552.88 rubles

Vacation pay: 4,095.54 + 6,552.88 = 10,648.42 rubles

Calculation of vacation pay in the presence of bonuses in the billing period

Bonuses when calculating vacation pay and compensation for unused vacation are taken into account in the manner prescribed by paragraph 15 of the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

That is, bonuses for determining the amount of vacation pay are taken into account as follows:

1. Monthly bonuses- all bonuses actually accrued in the billing period are taken into account, but not more than one for each indicator for each month of the billing period.
2. Quarterly (semi-annual) bonuses- all actually accrued in the billing period for each indicator are taken into account. If the duration of the period for which they are accrued exceeds the duration of the billing period, then the bonuses are taken into account in the amount of the monthly part for each month of the billing period.
3. Annual bonuses- are taken into account regardless of the time of accrual of remuneration.

Bonuses for anniversaries and holidays are taken into account when calculating vacation pay if they are provided for by the wage system and accrued in the billing period (Letter of the Ministry of Labor of the Russian Federation dated 03.08.2016 No. 14-1 / OOG-7105).

When accruing bonuses based on the results of work for the year, if the year has been worked out in full, the amount of the accrued bonus is taken into account when calculating the average wage, in full. If the year is not fully worked out, then the bonus is taken into account in proportion to the time worked in the billing period (Letter of the Ministry of Health and Social Development of the Russian Federation dated 05.03.2008 No. 535-17).

Bonuses taken into account in the calculation = Bonuses accrued to the employee in the billing period / Number of working days in the billing period x Number of days actually worked in the billing period

Example

The employee was granted another paid leave from January 09, 2017 for 28 calendar days. The billing period is from 01/01/2016 to 12/31/2016 (247 business days). In August 2016, the employee did not work, as he was on annual paid leave lasting 28 calendar days: from August 01, 2016 to August 28, 2016 (20 working days).

During the billing period, the following bonuses were accrued to the employee:

• monthly bonuses, excluding actual hours worked: 5,000 rubles
• quarterly bonuses, excluding actual hours worked: 10,000 rubles for the 1st quarter of 2016 accrued in April 2016; RUB 10,000 for the 3rd quarter of 2016 was accrued in October 2016.
• annual bonus for 2016, excluding actual hours worked: 25,000 rubles accrued in February 2017

The amount of bonuses taken into account when calculating the average daily earnings for vacation pay is:

(5,000 x 12 + 10,000 x 2 + 25,000) / 247 x 227 = 96,497.98 rubles.

Calculation of vacation pay after parental leave

If an employee goes on annual paid leave immediately after parental leave, then in accordance with clause 6 of the Regulations on the peculiarities of the procedure for calculating the average wage, if in the billing period there were no incomes included in the calculation of average earnings for paying holidays, then the specified period must be replaced for 12 months preceding the month in which the employee went on maternity leave (Letter of the Ministry of Labor of the Russian Federation of November 25, 2015 No. 14-1 / B-972).

The period of being on leave to care for a child is not counted in the length of service giving the right to annual paid leave, and maternity leave is counted in the length of service.

Vacation pay in this situation will be calculated based on earnings for the 12 months preceding the maternity leave.

Example

The worker was:

• on maternity leave from April 2014 to August 2014,
• on leave to care for a child up to three years, from August 2014 to June 2017.

After the end of parental leave, the employee took a leave of absence for 28 calendar days.

Since in the billing period the employee did not have income included in the calculation of average earnings for calculating vacation pay, the period of 12 months preceding maternity leave, from April 2013 to March 31, 2014, must be taken to calculate vacation pay.

Salary of an employee - 20,000 rubles
Vacation pay: 20,000 x 12 / 29.3 / 12 x 28 = 19,112.63 rubles.

Calculation of vacation pay with summarized accounting of working hours

With the summarized accounting of working time, vacation pay and compensation payments for unused vacation must be calculated based on the average hourly earnings according to the formula:

Average hourly earnings \u003d Wages actually accrued for the billing period / Number of hours actually worked for the billing period

Average earnings for the period:

Average Earnings = Average Hourly Earnings x Number of Scheduled Hours Worked by the Employee in the Payable Period

Example

The organization maintains a summarized record of working time at a 40-hour working week. The accounting period is 1 month. On January 16 and 17, 2017, the employee was on a business trip. These days must be paid to him at the rate of his average earnings. Monthly salary: 50,000 rubles. Billing period: January 2016 - December 2016.

The number of working hours in the billing period is 1974 hours.

Earnings for the year: 50,000 × 12 = 600,000 rubles

Average hourly earnings: 600,000 / 1974 = 303.95 rubles / hour

The number of working hours in the period for which the average salary is paid:

40 hours / 5 days × 2 days = 16 hours

For 2 days during which the employee was on a business trip, he must be paid:

303.95 × 16 = 4,863.20 rubles.

Calculation of vacation pay for seasonal work and short-term employment contracts

Employees who have concluded an employment contract for up to two months (Article 291 of the Labor Code of the Russian Federation) and are employed in seasonal work (Article 295 of the Labor Code of the Russian Federation) are paid leave at the rate of two working days per month of work. Article 139 of the Labor Code establishes that for such categories of workers, the average daily wage is determined by dividing the amount of accrued wages by the number of working days according to the calendar of the six-day working week.

Average daily earnings = Earnings included in the calculation / Number of working days according to the calendar of the six-day working week

Example

A fixed-term employment contract was concluded with the employee for two months - from March 1 to April 30, 2017. The employee has the right to leave in the amount of four days (2 months x 2 days). The amount taken into account for vacations is 100,000 rubles.

The number of working days according to the calendar of the six-day working week in the billing period was:

• March - 26 days;
• April - 25 days;

The total number of working days is: 26 + 25 = 51 working days

Average daily earnings: 100,000/51 = 1,960.78 rubles

Vacation pay: 1,960.78 x 4 = 7,843.12 rubles.

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An accountant specializing in payroll is often faced with the accrual of vacation pay.

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months from the date of entry to work, and other interesting points.

After reading this article, you will learn how to calculate vacation in 2019 and get acquainted with examples of calculating vacation pay.

Legislative regulation

The most important regulatory document in terms of organization and remuneration is the Labor Code of the Russian Federation. To account for the vacation, a whole chapter at number 19 is allocated in it.

In addition, federal laws and Decrees of the Government of the Russian Federation were adopted to regulate certain issues related to granting leave to employees.

In particular, Decree No. 922"On the peculiarities of the procedure for calculating the average wage" of December 24, 2007 solves possible problems in calculating the average wage.

The basic local act at the enterprise is collective agreement, which is between the employees of the organization and the employer. It prescribes all the main nuances of granting annual leave. In addition, the key points in granting leave to a particular employee are established in the employment contract.

Types of leave and conditions for its provision

The Labor Code of the Russian Federation guarantees employees of organizations the following types of recreation:

• leave without pay.

The first two types of vacations are paid. Basic vacation given for 28 calendar days. An employee of the organization can go on vacation after six months of continuous work.

The employer has the right to send specialists of certain categories on vacation with their consent, without waiting for 6 months In the organisation.

• representatives of the weaker sex before and immediately after it;
• employees - adoptive parents of children under the age of 3 months;
• workers under the age of 18.

In subsequent years of work at the enterprise, the employee has a vacation at any time.

For certain professionals extended annual leave. It is provided on the basis of the Labor Code and other federal laws.

In particular, they are:

Additional holidays with the preservation of the average salary, the following are established for employees of the organization:

• for deviating from normal;
• for the special nature of the work;
• for the irregularity of the working day;
• for work in the regions of the Far North and areas equated to them;
• in other statutory cases.

In addition to the above, the collective agreement may provide for special additional holidays for the rest of employees.

How vacation days are calculated

If the employee's length of service is a full year with the employer, then calculating the number of vacation days will not be difficult. The duration of the vacation of a particular working person is prescribed in the employment contract when he is hired for a position. Usually, after a year of work in an organization, leave is provided in the number of days specified in this document, or half of it.

There are cases when an employee asks for leave before the end of the year of performance of his duties or decides to quit. In such cases, you have to calculate how many days of rest he is entitled to this employee.

It can be calculated from formula:

K \u003d (M * Ko) / 12,

• K is the number of vacation days due for the time that he worked in the organization,
• M - the number of months worked in full,
• Ko - the number of days of vacation established for the year of work.

For example. The continuous work experience of an employee in the organization is 7 months. The employment contract states that for the year of work he is entitled to 44 days of vacation. The number of vacation days that he is entitled to at this moment is: (7 months * 44 days) / 12 months = 25.67 days.

When calculating vacation days, the number of months worked is required round up to whole month. According to the rules, rounding should be done as follows. Excesses that are less than two weeks are not taken into account. If the surplus is more than two weeks, then they must be rounded up to a whole month.

For example, an employee started work on April 8. Vacation asks from December 19 of the same year. It turns out that he worked in this organization for 7 months and 9 calendar days. These 9 days are discarded, since this number of days is less than half a month. The calculation is based on 7 months of continuous operation.

Usually, when calculating vacation days, a fractional number is ultimately obtained. To facilitate calculations, many accountants use rounding it to an integer, although the law does not stipulate that this action is mandatory. At the same time, it should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

For example, the number of vacation days that an employee is entitled to in the calculation was 19.31 days. Rounding results in 20 days.

What is taken into account when calculating

The Decree of the Government of Russia No. 922 dated December 24, 2007 considered issues related to the calculation of average daily earnings. It states that the calculation of the average salary per day must be carried out taking into account all payments that relate to remuneration for work.

To them relate:

1. Wage. This is an official salary, a tariff rate, payment at piece rates, payment as a percentage of revenue, and others, including non-cash wages.
2. Various allowances and surcharges. These are all kinds of incentive and compensation payments, northern coefficients and regional allowances.
3. Performance bonuses and other rewards.
4. Other types of payments related to remuneration for work.

To derive the average salary, you need to take only those accruals that were made for the actual time of work and for the work that was actually done. It follows from this that when calculating the average daily wage do not need to be taken into account the following charges:

• allowances and other payments financed from the Social Insurance Fund;
• payments made on the basis of average earnings (these include holiday payments, payment during a business trip);
• one-time bonuses not related to wages (bonus for certain holidays);
• gifts and financial assistance;
• other accruals not related to remuneration for work.

In a relationship work periods included in the vacation calculation, the same principle applies. The 12-month billing period includes only the time that the employee actually worked.

To calculate vacation from the total annual experience the following periods are discarded:

• the time when the employee retains the right to receive an average salary;
• the time the employee was on or at;
• days off with pay, which are allocated for the care of the disabled;
• the period of release of the employee from work (absenteeism, downtime, etc.).

Calculation order

The period for accrual of vacation pay is 12 months preceding the vacation.

There are situations when an employee of the organization does not have payroll accruals for this period of time, or he actually did not work at that time. In this case, it is necessary to take for the estimated time those 12 months that come before the estimated year. In the absence of accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

At full time worked

The ideal case is when the employee for the entire billing period did not go on vacation and on sick leave. Then he will have fully fulfilled the norm of his working time.

In such a situation, vacation pay is accrued according to a specific formula:

Zd \u003d Zg / (12 * 29.3)

• Zd - average daily earnings,
• Zg - annual salary,
• 29.3 - the average monthly number of calendar days.

The annual amount of accrued remuneration for work is obtained as a result of summing up the accrued salary for the 12 months that precede the vacation.

With incomplete hours worked

The formula discussed above is not suitable for calculating vacation in situations where 12 billing months have not been fully worked out by the employee.

Here it is necessary to use another, more complex formula:

Zd \u003d Zg / (M * 29.3 + D * 29.3 / Dn)

• M - the number of months worked in full,
• D - the number of calendar days worked in unworked months,
• Days - the norm of calendar days in non-worked months.

Examples

Case 1. An employee wishes to go on vacation from February 20 for 15 days. From February of last year to January of this year, he worked without interruption. During this time, he received 198,750 rubles, of which 13,000 rubles was a bonus for his professional holiday. When calculating vacation, the amount of this bonus must be deducted from the total earnings. It turns out 185,750 rubles. The average daily salary will be 185,750 / (12 * 29.3) = 528.30 rubles. As a result, the employee will receive 528.30 * 15 = 7924.50 rubles for 15 days of vacation.

Case 2. An employee takes a vacation from December for 21 days. In the billing period, he was on advanced training courses for two weeks in March and on vacation for 10 days in September. Data on his earnings and actual hours worked are given in the table.

Month	Number of hours worked in calendar days	Working hours in calendar days	Amount of accrued wages	Additional payments
December	31	31	20000
January	31	31	20000
February	28	28	20000
March	17	31	27000	13000 rub. - travel expenses
April	30	30	20000
May	31	31	20000
June	30	30	20000
July	31	31	20000
August	31	31	20000
September	20	30	30000	18000 rub. - vacation pay
October	31	31	20000
November	30	30	20000
TOTAL:	341	365	257000	31000

The calculation of average earnings will include wages in the amount of 257,000 - 31,000 \u003d 226,000 rubles. The norm of working hours in 10 months has been fully worked out. In March and September, he worked only 37 days at a rate of 61 calendar days.

It turns out that, on average, this employee receives per day: 226,000 / (10 * 29.3 + 37 * 29.3 / 61) = 727.20 rubles. The amount of vacation for 21 days will be: 727.20 rubles. * 21 days = 15271.20 rubles.

The rules and examples of calculations are presented in the following video:

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

What should be taken into account when calculating the average daily earnings?

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

The procedure for granting leave

When granting a regular vacation to an employee, the following must be taken into account:

• the duration of the 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, leave can be granted to an employee without maintaining the six months prescribed by law;
• accrued vacation pay is issued to employees no later than three days before the start of the vacation;

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

3 cases when the replacement of 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.

• vacation can be granted on a mandatory basis every six months on the basis of a written application from the employee;
• at the request of the employee, vacation can be postponed, but not 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 may be granted in advance.

Note!

The right to leave with a duration of labor activity of less than 6 months must be granted:

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 the leave associated with caring for a child (Articles 122, 260 of the Labor Code of the Russian Federation);

employed who have adopted a child under the age of 3 months;

in other cases provided for by law.

Vacations are granted on the basis of the vacation schedule. In accordance with the requirements of the legislation, 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 each year.

The employee about the start time of the upcoming vacation must be notified against signature no later than two weeks before it starts (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 following formula is used to calculate vacation pay:

The amount of vacation pay \u003d Average daily earnings × Number of calendar days of vacation.

Average daily earnings (ZP avg) is calculated by the formula:

ZP cf \u003d ZPf / 12 / 29.3,

where ZP f - 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

Suppose an employee of an institution goes on vacation from 07/01/2015 for 28 calendar days. The billing period for accruing vacation is from 07/01/2014 to 06/30/2015. The worker worked it out completely. During this period, the employee was accrued wages accepted for calculation in the amount of 295,476 rubles. Calculate the amount of accrued vacation pay for 28 calendar days:

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

______________________

In fact, it rarely happens that an employee has fully worked out the entire billing 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

Suppose that the employee has not worked the whole month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula:

D m \u003d 29.3 / D to × D neg,

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

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

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

To calculate the average daily earnings for vacation pay in the event that one or several months of the billing period were not fully worked out or the time when the average earnings were accrued to the employee was excluded from this period, the formula is used:

ZP sr \u003d ZP f / (29.3 × M p + D n),

where ZP cf - average daily earnings,

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

M n - the 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 lasting 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.

In the billing period, the employee was paid a salary in the amount of 324,600 rubles. (excluding sick leave and travel allowances).

Calculate vacation pay.

First, let's determine the number of calendar days falling on hours worked in March and April 2015:

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

Determine the average earnings 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 rubles.

_______________________

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 counted days (New Year holidays)

Suppose the epidemiologist Ilyin S.A. goes on additional leave from 08/03/2015 for 14 calendar days. The settlement period is from 08/01/2014 to 07/31/2015. During this period, he was already on vacation from 9 to 31 January 2015.

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

In view of the foregoing, we 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 296,010 rubles. 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 the decree

According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes regular paid leave immediately after parental leave, then, accordingly, she has no income for the last year. In this situation, to calculate the vacation, one should take 12 months preceding the period that is excluded from the billing period, that is, 12 months preceding her decree (Regulation on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (in edited on 10/15/2014)).

If the employee had 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 with an increase in wages

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

• before or during the holiday;
• during or after the billing period.

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

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

K \u003d Salary of each month for the billing period / Monthly earnings on the date of departure for the next vacation.

If the salary has risen during the vacation, only a part of the average income needs to be adjusted, and it should 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 billing period, but before the start of the vacation.

Chemist-expert E.V. Deyeva was granted the next main leave from 10.08.2015 for 28 calendar days. Monthly salary - 25,000 rubles. The billing period - from August 2014 to July 2015 - has been fully worked out.

Calculate the amount of vacation pay:

(25,000 rubles × 12) / 12 / 29.3 × 28 cal. days = 23,890.79 rubles.

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 rubles.

Situation 6. Increase in salary during the billing period

Technician Sokolov I.N. goes on the next main vacation lasting 28 calendar days from 10/12/2015. The settlement period for accrual of vacation pay is from 10/01/2014 to September 2015 inclusive.

Technician salary - 22,000 rubles. In September, it was increased by 3300 rubles. and amounted to 25,300 rubles. Let's define the increase factor:

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

Therefore, wages need to be indexed. We expect:

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

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

Upon dismissal, the employee has the right to count on compensation for the 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 worker.

The only valid regulatory document explaining the procedure for calculating compensation for unused vacation remains the Rules on Regular and Additional Vacations, approved by the NCT of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules).

Determine vacation time

The first working year is calculated from the day of employment with the given employer, subsequent ones - from the day following the day of the end of the previous working year. In the event of dismissal of an employee, his vacation period ends. An employee, getting a new job, from the first day of work again begins to earn vacation experience.

Calculate the number of vacation days earned

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

For your information

Usually the last month of vacation experience is incomplete. If 15 calendar days or more have been worked in it, then this month is rounded up to a 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 - the Labor Code of the Russian Federation)). (clause 35 of the Rules)

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

Monetary compensation for all unused days of annual paid vacations that an employee has accumulated since the start of work in an organization is paid only upon dismissal of the employee (Article 127 of the Labor Code of the Russian Federation).

Question on topic

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

An employee who has not worked in the organization for a period that gives 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 the 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 leave (28 / 12).

__________________

Unlike the next vacation, which is provided in whole days, vacation days are not rounded up when calculating compensation for unused vacation.

Absenteeism, vacation provided 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 are 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.

We determine the period for payment of compensation for vacation upon dismissal

Borisov P.I. was accepted into the organization on 12/08/2014, dismissed on 09/30/2015. 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 the vacation at its 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 in the length of service giving the right to leave.

The employee used two weeks of the main vacation, he does not need 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).

Determine the amount of compensation

Example 3

The employee got a job in the organization on 01/12/2015, and on 06/29/2015 he quit. His salary was 40,000 rubles. Determine the amount of compensation accrued upon dismissal.

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

Determine the number of days to calculate in January:

29.3 / 31 x 20 = 18.903.

Total in the billing period:

117.2 + 18.903 = 136.103 cal. days

Salary for the billing period:

40,000 × 5 = 200,000 rubles

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 quit.

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 worked, rounded up to 28 months (9 days less than half a month).

Determine the number of vacation days set 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 hours worked, we take 11 fully worked months and 3 calendar days in October 2014 (31 - 28 vacation days).

Thus, in the billing period:

29.3 × 11 + 3/31 = 322.397 cal. days

The average daily salary will be:

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

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

902.50 × 37.24 = 33,609.10 rubles

conclusions

The legislation prohibits not to grant vacation for two years in a row, to replace the next basic vacation lasting 28 calendar days with monetary compensation.

The employee must be warned about the start date of the vacation two weeks before the start of the vacation, 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 of it must be at least 14 calendar days in a row.

Vacation pay is calculated in calendar days. If non-working holidays fall on the vacation period, 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 the purpose of taxing profits, only that amount of compensation for unused vacation, which is calculated in accordance with generally established rules, can be recognized as expenses. Rounding the number of days of unused vacation up will result in an overstatement of the amount of payments made in favor of the employee and an underestimation of the tax base for income tax, and rounding down (from 2.33 days to 2 days) will lead to the payment of a smaller amount to the employee, than required by law.

S. S. Velizhanskaya,
Deputy Chief Accountant of the Federal Budgetary Health Institution "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky Districts of Yekaterinburg"

In Art. 114 of the Labor Code of the Russian Federation says that every employee who is officially employed has the right to leave. The duration of leave on a "general" basis is 28 calendar days. But there are categories of workers who are entitled to additional leave.

In addition, the leave must be paid by the employer, based on the average earnings for the last year. This is not about calendar years, but about working years.
Each working year begins on the date when the employee entered into an employment contract with the employer.

The annual leave of each employee is paid by the employer. But not every employee knows how the compensation for vacation is calculated correctly. The amount of vacation pay depends on the employee's earnings for his last working year, as well as on the number of days actually worked by him in this year. Wages from previous jobs are not taken into account.

When calculating the annual earnings of a particular employee, all "labor" payments are taken into account:

• wage;
• official bonuses that are spelled out in the employment contract;
• various compensations and payments.

The following payments are not taken into account:

• material aid;
• compensation for lunch and travel;
• sick leave payments;
• payments during maternity leave, as well as for childcare up to 1.5 years;
• other payments.

The formula for calculating vacation pay is as follows:
Otp = avg. Zarpl. * number of days off, where Otp - the amount of vacation pay, and Wednesdays. Zarpl. is the average daily earnings of an employee for the last working year.

The average earnings of a particular employee for the last working year he worked is calculated using the following formula:
Wed salary \u003d D / 12 / 29.3, where D is the total amount of annual income, 12 is the number of months in a year, and 29.3 is the average number of days in a year. This value is constant and it is established by the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007. In 2018, the constant value of 29.3 is used to calculate vacation pay only for fully worked months.

The right to leave arises after six months of continuous work with this employer. In this case, leave is provided in advance. If an employee decides to quit, then the part of the vacation pay that he has not yet “earned” will be deducted from his salary.
For six months of work, an employee "accumulates" 14 calendar days of vacation, and for a full year - 28 calendar days.

Starting from the 2nd working year, vacation will be granted every 11 months, strictly according to the vacation schedule. It must be drawn up and signed at the end of the calendar year for the following calendar year.

But not all the time of work can be taken into account when calculating the length of service that gives the right to this employee to go on vacation. In practice, it can get so that, according to the documents, the employee worked for a working year, but did not earn a full, 28-day vacation.

In the length of service giving the right to leave, in accordance with Art. 121 of the Labor Code of the Russian Federation, do not include:

• periods when the employee was actually absent from work without good reason;
• child care periods until they reach 3 years of age.

When calculating the length of service for additional leave, only the hours actually worked under the conditions listed in Art. 116 of the Labor Code of the Russian Federation. In such cases, you will have to count vacation pay when the days are not fully worked out. But the calculation is made in actual days worked.

In order to calculate how many vacation days an employee has worked for a certain period, you must use the formula: (M * K) / 12, where M is the number of months actually worked, K is the number of vacation days, and 12 is the number of days in a year.
For example, an employee goes on vacation, but at the same time he actually worked for this employer for 8 months and 17 days. By rounding rules, he worked the full 9 months. So he got:
(9 * 28) / 12 = 21 calendar days

If the month is not fully worked out, then you need to use the rounding rules. That is, if an employee worked less than 14 calendar days in the current month, then the rounding will be down. If more than 14 days, then - in a big one. For example, he worked 7 months and 9 days. According to the rounding rules, 7 full months will be used for the calculation. If he worked 7 months and 20 days, then 8 full months will be used.

If the billing period has not been fully worked out, then the average income of such an employee for 1 day is calculated by the formula:
D / (29.3 * the number of full months and days), where D is the employee's income for the working year he has worked.

How to calculate the days of the billing period for vacation

In practice, it rarely happens that an employee fully works out 12 calendar months. He can get sick, go on a business trip or “walk” another vacation. That is, to have days in the billing period when he was accrued average earnings. These periods are not included in the estimated vacation time.

• in this month, the employee has 4 sick days, but at the same time he worked 4 Saturdays. This calendar month has 22 business days and the employee has worked 22 business days. But it is impossible to consider a month as fully worked out, since sick days are not taken into account when calculating average earnings. And it does not matter that the employee had processing;
• the employee got a job on January 9, right after the New Year holidays. For January, he was credited with a full salary, since he worked all the working days in this month. But such a month cannot be considered fully worked out, and it does not matter that there were days off from January 1 to January 9.

Number of days worked when calculating vacation pay

To calculate, you need to know how to count the calendar days of the billing period. It is necessary to take into account all the days when the employee was actually at the workplace. A list of all excluded periods can be found in paragraph 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
If the year is not fully worked out, then the employee will receive less vacation pay than an employee with the same salary.

Days of the billing period for vacation

For example, an employee goes on vacation after working 5 months and 16 days. His income for the last working year is 235,000 rubles. His average daily earnings will be:
(235,000 / (29.3 * 5 + 16) = 1,446.2 rubles

During this time, he earned (6 * 28) / 12 = 14 days of vacation. Therefore, he will receive 1,446.2 * 14 = 20,246.8 rubles in his hands