The calculation of vacation pay, the rest schedule for employees, and the amount of monetary compensation upon dismissal depend on the correct calculation of vacation days. In a standard situation, it is quite easy to avoid making mistakes in numbers, even without delving into the intricacies of labor legislation - you can use various online calculators to calculate.
Rules of law
For help in calculations, accountants and business managers can turn to legislative acts, and above all, to the Labor Code. Article 121 of the Labor Code is devoted to the rules for calculating the number of days of annual leave provided to employees. The duration of rest from work duties is determined by Article 115. According to this norm, the minimum vacation is 28 (calendar) days.
Another document explaining in detail how to calculate vacation and accrue vacation pay is very ancient. This refers to the “Rules on regular and additional leaves”, approved back in 1930. They are still used to the extent that they do not contradict the modern Labor Code.
Despite the fact that the Rules were formulated more than 8 decades ago, they contain a lot of valuable information:
- examples of how to correctly calculate vacation;
- how to calculate vacation days in non-standard, special situations.
The document establishes the rule: if an employee has worked for less than 1/2 a month, this period is not taken into account when calculating time worked. But if more than half of the days are worked in a month, it is rounded to the nearest whole number (clause 35).
How long will the main vacation last?
The duration of a subordinate's vacation is of interest to the employer in two cases:
- when, upon dismissal of an employee, it is necessary to calculate the number of unused vacation days in order to compensate them with money;
- when calculating vacation pay paid to the employee before the start of the vacation.
As a general rule, after working for a year in one place, a citizen has the right to count on 28 days of vacation according to the law, which must be provided to him in full or in parts. Therefore, this number is used in calculations.
An employee can take advantage of the right to leave much earlier - after 6 months of continuous work in the company, and, with the consent of his superiors, before the expiration of the six-month period. In this case, the vacation period will be calculated as follows:
- the number 28 will be divisible (how many days of vacation are due per year of work);
- The divisor is the number 12 (according to the number of months in the year).
- 28 / 12 = 2.33 (number of vacation days for 1 month of work).
For example, if an employee asks for a vacation after working for 6 months, in six months he will have 13 days of rest - 2.33 (per month) x 6. Accountants interested in how to calculate the number of days should use a similar formula.
When vacation coincides with official holidays, it is extended by the number of public holidays that fall during the vacation period. However, fans of extended vacations need to remember: vacation pay for such days is not accrued. If there are too many holidays, for example, during the New Year holidays, an employee who has been on vacation for a long time may experience financial problems.
Determining the amount of vacation pay
The amount of accrued vacation pay is calculated based on the calculation of days of paid vacation and the average daily earnings of the employee going on vacation. It is necessary to perform several arithmetic operations:
- Calculate the vacation period - how many days the employee will rest.
- Calculate the average daily salary of a worker for the period worked.
- Multiply these values.
Average daily earnings are calculated as follows: payments to an employee for the billing period (salary, bonuses, other amounts of money provided for in the employment contract) are divided by the number of days worked.
If the vacationer worked for the entire month, then the average number of days for him is indicated - 29.3. But when a month is not fully worked, for example, due to illness, the formula is applied:
- the number of days worked by the employee in a month / the number of calendar days in it x 29.3.
- Full months (their number) x 29.3 + Total number of days of work in partial months.
An example will add clarity. Citizen R. worked from May 1, 2016 to April 31, 2017 and wanted to go on vacation for 28 days from May 1, 2017. Before calculating vacation pay, the accountant looks at the amount of payments to the employee transferred over the last year. It turned out that he consistently received a salary of 50,000 rubles monthly, and during the billing period he earned 600,000 rubles. Based on the amount earned, the average daily salary of a vacationer is determined. It turns out that he was ill in December and only worked 10 days. For the remaining 11 months, citizen R. worked regularly, regularly appearing at work. The calculation will be like this:
- 11 months x 29.3 + 10 = 332.3 days (worked during the billing period).
- 600,000 rubles / 332.3 = 1805.5 rubles (cost of one day).
- 1805.5 rub. x 28 days of vacation = 50,554 rubles (the amount of vacation pay).
Let us recall that the Labor Code obliges the organization to pay vacation pay to the employee no later than 3 days before the start of the vacation.
The vacation pay calculator will help you with your calculations:
Vacation in advance: possible losses
It is better not to give annual paid leave in advance, otherwise the company may suffer material losses. Although at first glance it seems that the company's positions are protected.
If vacation days were provided to the employee “on credit”, and after taking them off, he decided to quit, the employer has the right to recover overpaid vacation pay upon final settlement with the subordinate. To do this, an order is issued to withhold the appropriate amount.
However, the Labor Code of the Russian Federation does not allow more than 20% to be withheld from wages (Article 138). The amount of vacation pay received undeservedly may significantly exceed this amount. In such cases, you can only count on the integrity of the employee, who will return the overpayment voluntarily. Even the court will not be able to force the debtor to return the money.
The formula for calculating vacation pay is quite clear. It can be used not only by the employer, but also by an employee who doubts the validity of the paid vacation pay. However, if mathematical calculations still cause difficulty, you can use an online calculator that is ready to calculate the money per person.
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 begins, 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 vacation calculation
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. 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.
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Vacation is a time that employees look forward to. However, you should be prepared to defend your interests. You can find out how vacation days are calculated in order to get exactly the amount of rest that an employee is entitled to according to the law of the country. The Labor Code regulated the lower limit of days that an employee can count on. However, no one limits the employer if he wants to improve the performance of staff by providing additional days for rest.
Legislation. Vacation and its duration
Of course, Russian legislation could not help but regulate the number of days that should be provided to an employee. Thus, Article 115 of the Labor Code of the Russian Federation directly regulates this provision.
It states that the employee has the right to regular leave, which is granted annually, and the number of days in it can be twenty-eight calendar days.
Separately, there are lines stating that more days of rest can be provided, but only for professions that are included in a specific list.
It is also worth highlighting Article 37, which stipulates the right of every employee to receive legal rest. Article 114 can also be safely included in this group, which states that the employee has the right to maintain average earnings during the period of his annual rest.
However, it is worth considering that the employer can change the number of days of annual leave, but only upward. Moreover, this situation must be agreed upon by management and must be indicated in the internal documents of the organization. Often, enterprises use the standard duration of annual basic paid leave, namely twenty-eight days.
Who is entitled to longer leave?
The duration of vacation days is regulated, as mentioned above, by Article 115 of the Labor Code of the Russian Federation, but it is worth noting that a larger number of days of annual vacation may also be provided for by law.
For example, employees who have not reached the age of majority are entitled to a longer vacation, namely thirty-one calendar days. The calculation of vacation days for employees of children's educational institutions is also different; the total number of rest days is forty-eight. Also, this group of employees who were lucky enough to receive a longer period of rest can include True, their vacation is only two days longer, that is, thirty calendar days.
Types of vacations
It is also worth noting that there are several types of vacations. The main thing is annual paid leave. It is provided to employees of all industries. That is, in any case, the employee will receive his legal twenty-eight days of vacation.
But it is also worth noting a special group, the so-called additional vacations. They are available to those who work irregular hours or are involved, for example, in hazardous work. The number of vacation days may vary. But in general, workers in hazardous production receive two additional weeks of rest, that is, fourteen paid calendar days.
A special mention can be made for study holidays. However, they are issued only if two conditions are met:
- This education, both higher and secondary, must be obtained by the employee for the first time. Repeated training does not imply the provision of paid leave. However, the employee can take days at his own expense;
- Availability of a call certificate from the place of study. It must contain information about the educational institution, the start and end date of the session, have information about what course the student is studying in, contain his data, and also have all the signatures and seals.
First vacation. How much?
What to do with the calculation of vacation days if the employee has not yet worked for a full year? It is worth noting that an employee has the right to go on vacation after working at the enterprise for at least six months. This does not take into account movements within the organization.
That is, if an employee gets a job in one department and then moves to another, he is entitled to vacation for the entire period of work not at a specific workplace, but at the enterprise. Therefore, a situation may arise when an employee just joined the team and immediately went on vacation.
If the employee has worked for six months, that is, exactly half of the entire year, then the HR department can proceed to calculating the number of vacation days. Annual leave will generally be two weeks, that is, fourteen days. Additional vacation is calculated using a special formula. An employee can turn to special resources for help, for example, there are vacation day calculators.
Calculation of additional leave. Nuances
If an employee has worked fully for six months and wants to go on vacation, the employer has the right to grant it to him. In this case, there are no problems with the main annual leave. It will be exactly half of the required vacation, namely 14 days.
What to do with additional vacation? In fact, if an employee works in harmful conditions, in increased danger, then he can receive an additional fourteen days of vacation. That is, logically, in six months he can get seven days of vacation. Is it so?
In the case of hazardous leave, it should be taken into account that it is provided only for the time when the employee was involved in hazardous production. That is, if an employee was on sick leave for more than two weeks or worked in another position, then he may not receive his rest days.
Case Study
The employee Sergei Ivanov worked at the enterprise for eight months. Of these, he spent two as an intern, and the rest he worked in hazardous working conditions. What should he expect from his employer if he wants to go on vacation? Vacation days can be calculated as follows:
- Since the employee has worked for six months, he can take 14 days of annual leave.
- Provided that the employee has been in hazardous work for six months, he can also count on seven days of additional leave.
In total, Sergei Ivanov can count on 21 days of vacation.
Billing period: an important concept
It is noteworthy that many employees mistakenly think that vacation is provided to them for the calendar year, that is, for the period from January to December. This is wrong. A year is indeed taken into account, but only from the moment the employee is hired at a specific enterprise.
This means that if an employee got a job in April, then his pay period will now be constantly used from April to March of the next year. It is during this period that the number of vacation days is calculated.
Billing period. Examples
If an employee got a job in April 2016, then he has the right to full leave after eleven months. This means that already in February he can contact the personnel department with an application to grant him leave for 28 calendar days.
However, an employee can take partial leave. That is, if Georgy Petrov came in April 2016 and leaves in April 2017, but takes out only 14 days of vacation, then the remaining days do not expire. He can take them later, for example, in December.
At the same time, in December, the HR department draws up a calculation note, which indicates that the vacation is taken not for the period April 2017 - March 2018, but for the old one. And for a new one, vacation days continue to accumulate.
Calculation of vacation days. Formula
How to understand how many days an employee is entitled to for vacation, provided that he has not fully worked the pay year? You'll have to do a little math. Of course, it’s much easier to use a vacation days calculator, which is now available on various resources. However, it is also easy to carry out the calculation yourself.
To do this, it is worth determining how much each month of work “weighs”. To do this, it is worth determining how many days of labor leave are provided at the enterprise, and then dividing it by 12, that is, by the number of months in a year. In general, when employees receive twenty-eight calendar days, one month equals 2.33 days of vacation.
Now you can start counting; you need to multiply this number by the number of months that the employee worked. The resulting number is then rounded if necessary.
Case Study
Days is quite simple, but it is better to see its application in a practical example. So, if an employee worked eight months of his pay period and wants to take back all his days worked, he will have to calculate how much he is entitled to.
The company provides employees with four weeks of vacation, that is, 28 days. Then one month can be taken for 2.33 days of vacation pay. That is, you can then multiply 2.33 by eight, that is, by the number of months worked.
Thus, in this case, the employee must be granted annual leave for 18-19 days.
Calculation of additional vacation days. Peculiarities
But what if the employee also wants to receive additional leave? Also count. In general, everything is taken into account in the same way. So, if you are supposed to have fourteen days for the whole year, then one month is equal to 1.16 days of vacation. This number was obtained by dividing the total number of vacation days by the number of months in the year.
However, it is worth carefully checking whether the employee really worked for this entire period? For example, days on sick leave for more than two weeks, as well as administrative leaves of the same duration, are excluded from the calculation period.
So, if an employee who has worked for eight months should receive another 9 days of vacation for harmful work. However, if out of the time he worked, he was on administrative leave for a month, and another three weeks on sick leave, then he will be provided with leave of such a plan only for the remaining six months, that is, in the amount of seven days.
Vacation pay calculation
When telling how to correctly calculate the number of vacation days, it is necessary to mention one more important point: payment of days for vacation. Here employees and accountants should also be careful. As already mentioned, Article 114 of the Labor Code of the Russian Federation states that the employee receives vacation pay, which is calculated based on average earnings. What does this mean?
To calculate vacation pay, two indicators are needed, namely wages and the number of days worked.
Wages are remuneration for work, for time worked. However, this does not include bonuses that are one-time in nature, financial assistance, the amount of vacation pay for past vacations, as well as payment for days on sick leave.
Days are also taken into account according to a special coefficient. Each month that an employee works fully is counted as 29.3 days. This number is based on the average number of working days per year, excluding holidays.
That is, if an employee has a salary of 30,000 rubles and has worked twelve months in full, then his calculation has an extremely simple form:
- 360,000 rubles - the amount of wages for the accounting year;
- 351.6 - number of days worked.
In total, one day of vacation is paid in the amount of 1023 rubles and 89 kopecks. Payment for annual leave, additional leave or student leave is the same. It is also worth considering that vacation is provided in calendar days, that is, weekends that fall within the vacation period are also paid.
Calculating annual leave days is the job of the HR or accounting department. However, the employee can independently check whether his rights are being infringed. To do this, just apply a simple formula or use a calculator to calculate this indicator. In any case, the vacation will not be overshadowed if the employee knows his rights.
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;
- in 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 leave (28/12).
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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.
We determine 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"
We have to take into account many nuances.
It is also important to know how to correctly calculate the average daily wage, which forms the amount of compensation payments. An important factor is that some periods must be subtracted from the year worked for the calculation to be correct.
All these points can easily confuse even a professional, not to mention a person who does not have an accounting education. An online vacation calculator can help you with professional calculations.
In order to correctly prepare the initial data that allows you to calculate compensation.
What to consider when calculating your vacation:
- How long the employee worked. According to legislative norms, in the first year of work at an enterprise there are restrictions on the issuance of vacation days. For the first six months, a new employee cannot take rest days, and after this period, you can choose at least the entire required period, or at least part of it. Starting from the second year of work and all subsequent years, the restriction is lifted, but it is necessary to monitor when the individual working year begins, because it is with its onset that the right to choose vacation time appears.
- How many days of vacation is a vacationer entitled to? Such a seemingly simple question can also become a stumbling block. Firstly, it is necessary to take into account the specifics of the work of a particular person, because many are supposed to extend their main vacations or. Secondly, employees often prefer to split up their vacation, and the Labor Code of the Russian Federation allows this to be done in any quantity, the main thing is that one of the parts is at least 14 days. When such splitting occurs, it is important to correctly count the remaining days.
Having dealt with the periods, we move on to the second important point, namely calculating the average salary. The average income indicator is unique for each person, because it is formed from individual indicators:
- Income earned over the last year.
- Time worked in the last 12 months.
For the calculation, data for the last year worked is taken. For employees who take time off before a full year of work, the calculation is made based on the actual time.
What periods are included in the vacation period?
The ideal option for calculating vacation compensation is an employee who has worked for more than a year, received during this time only money for work performed and was not absent from the workplace.
With such initial data, calculating the average salary is not at all difficult; you just need to divide the total income for the year by 12 months, and then divide the result by the average number of days in a month - 29.3. Unfortunately, such an ideal situation is extremely rare. Most often, during the year, employees are accrued certain amounts that should not be taken into account in the calculation. In addition, not all periods of the working year are subject to accounting.
To calculate vacation days, the following periods are taken into account:
- All working days when the employee was in the organization or carried out work outside the main workplace in the direction of the employer.
- , which were received according to the work schedule and holidays, approved by the Government of the Russian Federation.
- The time spent on a sick leave certificate, if it does not contain notes on violations of the sick leave certificate.
- Paid vacations are regular and additional, previously taken within the last 12 months.
- Unpaid time taken without pay, but not exceeding a total of 14 days per year.
- Months of absence from work due to pregnancy and preparation for childbirth.
- Study leave, if it is paid by the employer.
- Exemption from work in connection with the adoption of children.
- Time of forced absence from the workplace, which is due to the fact that the employee was illegally suspended from work or completely dismissed.
- Suspension from work due to failure to obtain timely medical clearance, if the incident was not the fault of the employee.
If the specified periods exist, the coefficient 29.3 is applied in the formula for calculating vacation compensation.
What periods are not included in the vacation period?
It also provides an exhaustive list of periods that, according to legal regulations, are not taken into account when calculating the length of service for vacation.
In accordance with the Labor Code of the Russian Federation, the following are not taken into account:
- Absenteeism through one’s own fault or during suspension from work, if this measure was justified and justified by paragraphs of Article 76 of the Labor Code of the Russian Federation.
- Time spent at home in connection with child care from 0 to 3 years.
Vacations at your own expense are not always taken into account according to the specified standards, that is, up to 14 days are included in the length of service, and after that they are excluded. There are certain categories of workers who are provided with unpaid days on mandatory terms annually in a specified amount.
List of employees who, upon their request, must be granted annual leave at their own expense:
- Those participating in the Second World War are entitled to up to 35 days.
- Employees who have reached the pension threshold by age but continue to work are given 14 days annually.
- up to 2 months a year.
- Relatives of military personnel, employees of the Ministry of Internal Affairs, rescue and fire services are entitled to up to two weeks of leave.
Calculating vacation pay using a calculator
Those wishing to use the online vacation pay calculator must first prepare the initial data, without which it will not be possible to obtain the result.
Required data for the calculator:
- Duration of the vacation period.
- The date of employment must be indicated as reflected in the order or work book.
- If there are periods that, by law, are not included in the total length of service, it is necessary to indicate their start and end dates.
Excluded periods are taken only for the period being calculated, usually 12 months. You must select them all and indicate each in a separate paragraph. It will look like this:
- The start date of the period, for example, going on vacation or taking time at your own expense.
- End date of the period.
The beginning is the first day of absence from work, the end is the last day of absence.
After entering the initial data in the online calculator, the “calculate” button is activated. After its activation, an instant calculation of the vacation period is performed.
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