Should an organization pay wages for days worked in the current month along with vacation pay?
According to Part. 9 tbsp. 136 of the Labor Code of the Russian Federation, three days before the start of the vacation, payment is made only for the vacation itself.
Can vacation pay be paid along with salary?
The Labor Code of the Russian Federation does not require, simultaneously with the payment of vacation pay, to pay for periods of time actually worked by the day of vacation.
If the early payment of wages is a one-time one, then, in our opinion, a statement written by the employee and endorsed by the employer, in which a request will be expressed to pay wages ahead of schedule, is sufficient.
Vacation pay is paid along with salary or not
Is vacation pay paid along with salary or not?
vacation pay - three days before the start of the vacation. and salary - on time, i.e.
e. 5th.
Both the salary and 3 days before the event, i.e. vacation))) Don’t spoil the holiday for a vacationer, how can you relax without money?
In theory, salary is issued ahead of schedule only by order of the manager, and on the eve of vacation within 3 days.
The procedure for paying vacation pay and wages before vacation
When counting, you need to take into account the salary paid. 4 payments excluded from calculations: payment of sick leave; simple; payments for the time when a person was not working and caring for relatives or children; other payments for the time while the employee did not perform work duties.
Is it possible to pay salary early with vacation pay?
Is it dangerous to pay wages along with vacation pay?
Therefore, the accountant has the right to transfer to the employee the salary for those days that were worked before the vacation, along with vacation pay.
In other words, before the deadline for wage payments established in a particular company.
Is personal income tax paid on early wages?
The salary that will be issued along with vacation pay will be considered an advance. As of this date, the company/organization does not yet have obligations to calculate tax.
Accordingly, the accountant will not be able to retain it in any way - only when paying an advance.
Paying taxes ahead of time: what are the consequences?
According to tax officials, amounts that were transferred to the budget ahead of schedule are not considered personal income tax.
This is explained by the fact that tax agents do not have the right to pay tax from their own funds (this is stated in Article No. 226, paragraph 9 of the Tax Code of the Russian Federation).
6-NDFL: vacation pay with salary
- the date of personal income tax withholding is the date of payment of wages;
- the date of actual receipt of income in the form of wages is the last day of the month for which wages are accrued;
- The deadline for transferring personal income tax is the day following the day of salary payment.
Vacation dates in 6-NDFL Calculation and deduction of personal income tax is carried out on one day - on the day of payment of income.
Vacation pay is paid along with salary or not at the end of the year
But whether a bonus is included in accounting or not depends solely on the duration of the period for its accrual and receipt. The bonus is taken into account when calculating vacation pay, as follows: When calculating, the bonus based on the results of work is included in the amount in which it was accrued without costs (for example, taxes, contributions, alimony).
Why is vacation pay less than salary?
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Go to registration. Good day! Tell me, how are vacation pay paid if the employee has worked for the company for less than a year?
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Is it possible
Is it possible to issue salary along with vacation pay?
Having considered the issue, we came to the following conclusion:
The Labor Code of the Russian Federation does not require simultaneously with payment to pay for periods of time actually worked by the day of vacation.
If the employer finds this possible, then at the request of the employee, wages can be paid ahead of schedule.
According to part nine of Art. 136 of the Labor Code of the Russian Federation, three days before the start of the vacation, payment is made only for the vacation itself.
Payment of vacation pay and wages before vacation
how vacation pay and wages are paid before vacation
that is, for a year of work, each employee “sets aside” 28 days of vacation.
according to Art. 126, each agreed period of time of annual paid leave, in excess of 28 days, upon the employee’s written application, is replaced by the necessary monetary compensation.
To take vacations, employees need to draw up a schedule. A vacation schedule should be drawn up for each year two weeks before it starts. it contains information about the start and end times of each employee’s vacation.
The approved vacation schedule must be familiarized to the organization's employees against signature. Let's look at the procedure for calculating payments related to vacation: when counting the duration of vacation, holidays are not taken into account. as a result, if an employee goes on vacation from April 27 to May 11 for 12 days, May 1 and May 9 are not taken into account in the calculation.
where m is the number of fully worked months in the billing period, and d is the number of days worked in partial months. The amount of vacation pay is determined based on the 12 months preceding the month the vacation begins. When calculating the amount of employee accruals, the following types of payments are not taken into account: - benefits for temporary disability, pregnancy and childbirth; — payment for additional days off to care for disabled children; - one-time bonuses paid to the employee on holidays, anniversaries, and other payments not provided for by the employee remuneration system in this organization; — accruals for downtime due to the fault of the employer or for reasons beyond the control of the employer and employee; - payments received not as remuneration
payment of wages and vacation pay before vacation
Each working year begins on the date when the employee entered into an employment contract with the employer.
The procedure, place and timing of payment of wages are regulated by Art.
136 tk RF. in accordance with this article, the employer is obliged to pay wages to its employees at least every half month on the days that are specified in the wage regulations, in the collective or labor agreement.
Vacation pay is paid in accordance with Art.
136 tk RF. in accordance with this article, the employer must pay the employee vacation pay 3 days before the employee goes on vacation.
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Payment of wages and vacation pay before vacation
Each working year begins on the date on which the employee entered into an employment contract with the employer.
The procedure, place and timing of payment of wages are regulated by Art. 136 Labor Code of the Russian Federation. In accordance with this article, the employer is obliged to pay wages to its employees at least every half month on the days that are specified in the wage regulations, in the collective or labor agreement.
Vacation pay is paid in accordance with Art.
136 Labor Code of the Russian Federation. In accordance with this article, the employer must pay the employee vacation pay 3 days before the employee goes on vacation.
The Labor Code of the Russian Federation does not say in which days this period is measured - in calendar days or in working days?
However, the Ministry of Labor in its Letter dated July 30, 2014 No. 1693 - 6 - 1 clarified that vacation pay must be paid no later than 3 calendar days before the start of the vacation.
That is, if vacation begins on Monday, then vacation pay must be paid no later than Friday. The law does not prohibit paying them earlier.
Is it possible to pay vacation pay along with salary?
How to pay vacation pay correctly: along with your salary or on the same day
The employer can pay vacation pay earlier.
This is not prohibited by law! But payments after the due date are fraught with penalties.
The amount of vacation pay varies for each employee. Even employees with the same salary may receive different amounts before the vacation. This depends on the number of days actually worked in a given working year.
Not taken into account:
- days when the employee received average earnings;
- sick days;
- vacation days at your own expense.
Therefore, an accountant should be careful when calculating vacation compensation for each employee.
Wages are paid for the established calendar time based on the time worked and the quantity of products produced.
Typically, the calculation period is considered to be a calendar month.
Vacation pay Vacation compensation, unlike earnings, does not accept spontaneous choice.
The management of the organization, when calculating compensation amounts, is obliged to focus exclusively on the period of time that is provided upon the fact, and should not be issued for the year. Whatever position a citizen holds and whenever he initiates a vacation, the rules for calculating the amount of compensation are always the same.
The rules are based on several important concepts: Vacation pay is calculated immediately before going on vacation.
Vacation pay - 3 days before vacation. Salary - on time for salary payment. If you use a salary project.
How vacation pay and wages are paid before vacation
i.e. you transfer money to cards, so the employee receives his salary on time. And if not? did the employee leave? It turns out that wages are delayed, and this is already a violation of the Labor Code of the Russian Federation. Therefore, it is better to give your salary before the vacation.
vacation pay - three days before the start of the vacation. and the salary - at the appointed time, i.e. on the 5th.
According to the Labor Code, payment for vacation is made no later than three days before its start (last paragraph of Article 136 of the Labor Code of the Russian Federation). If the employee has not been paid on time for the period of annual paid leave, the leave must be extended or postponed (Article 124 of the Labor Code of the Russian Federation) This is the law. So vacation pay must be issued 3 days before the vacation, and salaries are issued on time, that is, in your case, July 5. If it is possible to issue a salary along with vacation pay, then of course it is better to issue it; the employee will be grateful to you.
Both salary and vacation pay 3 days before the event, i.e. vacation))) Don’t spoil the holiday for a vacationer, how can you relax without money?
In theory, salary is issued ahead of schedule only by order of the manager, and vacation pay is issued on the eve of vacation within 3 days.
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- VAS RF: vacation pay
- Is it possible to receive a salary early along with vacation pay?
- How to pay vacation pay along with your salary
- How to properly pay vacation pay if the day of payment of vacation pay coincides with the calculation of wages for the month?
- How vacation pay is calculated.
- Accrual and payment of vacation pay
- Some organizations pay vacation pay, naturally 3 calendar days in advance, along with the accrued salary, bonus and all accruals, including for those 3 days for which the employee has not yet worked. Because vacation pay is paid in advance. Other organizations pay only vacation pay 3 days before the start of vacation. If an employee leaves at the beginning of the month, then the advance payment to this person is paid on the advance payment date established by the enterprise. And the salary on the day the salary is paid. That is, it turns out that the vacationer receives vacation pay as expected for 3 days, and a salary and advance payment on the established days at the enterprise, that is, while already on vacation. In the end, which is right?
- Explain to me - are vacation pay and salary the same thing?
VAS RF: vacation pay
What's happened? This seemingly simple question entails many others. In particular, the date of transfer to the personal income tax budget depends on the legal qualification of vacation payments. On February 7, the Supreme Arbitration Court for the first time expressed an opinion on this issue.
The organization pays wages to the employee and acts as a tax agent for personal income tax. That is, she is obliged to calculate, withhold and pay personal income tax to the budget.
Is it possible to receive a salary early along with vacation pay?
The Labor Code of the Russian Federation does not require, simultaneously with the payment of vacation pay, to pay for the actual time worked on the day of vacation. If the employer finds this possible, then at the request of the employee, along with vacation pay, wages can be paid ahead of schedule, says Nadezhda Verkhova, an expert at the GARANT Legal Consulting Service.
According to part nine of Art. 136 of the Labor Code of the Russian Federation, three days before the start of the vacation, payment is made only for the vacation itself.
How to pay vacation pay along with your salary
According to part nine of Art. 136 of the Labor Code of the Russian Federation, three days before the start of the vacation, payment is made only for the vacation itself. The Labor Code of the Russian Federation does not require, simultaneously with the payment of vacation pay, to pay for periods of time actually worked on the day of vacation.
Consequently, on the eve of the vacation, the employer must pay the employee only the average earnings for the days of vacation (Article 114, Article 139 of the Labor Code of the Russian Federation). Wages for vacation workers for the period of work before the start of vacation are paid within generally established terms - on the day determined by the internal labor regulations, collective agreement, employment contract (part six of Art.
How to properly pay vacation pay if the day of payment of vacation pay coincides with the calculation of wages for the month?
The organization's employees go on vacation on April 1, 2013. I must transfer vacation pay 3 days in advance - 03/29/2013. but this day coincides with the calculation of salaries for March 2013.
Is it possible to pay salary early with vacation pay?
Should March be included in vacation calculations?
If paid late, the employee has the right to receive compensation for each day of delay. In accordance with Part 2 of Art. 124 of the Labor Code of the Russian Federation, if the employee was not paid for annual paid leave in a timely manner or the employee was warned about the start time of this leave later than two weeks, then the employer, upon a written application from the employee, is obliged to postpone the annual paid leave to another date agreed with the employee.
How vacation pay is calculated.
Unfortunately, many people in our country are completely unaware of their rights, which leads to many problems that could have been avoided by knowing in time what you are entitled to under the law. Today we will help you calculate the amount of vacation pay and find out what you are fully entitled to.
How is vacation pay calculated? Calculating vacation pay is usually the job of a full-time accountant, but if you are not sure of his competence and want to personally double-check the accuracy of the accruals, we will be happy to help you do this.
Calculate all your earnings for the past reporting period.
Accrual and payment of vacation pay
According to Art. 74 Labor Code. as well as Art. 2 of the Law on Leave while the employee is on annual leave, his salary is retained. Let us note: the employer is obliged to pay the employee wages during vacation (vacation pay) no later than three days before the start of the vacation (Article 21 of the Vacation Law). Moreover, it is calendar days that are taken into account (letter from the Ministry of Labor dated June 26, 2009).
Some organizations pay vacation pay, naturally 3 calendar days in advance, along with the accrued salary, bonus and all accruals, including for those 3 days for which the employee has not yet worked. Because vacation pay is paid in advance. Other organizations pay only vacation pay 3 days before the start of vacation. If an employee leaves at the beginning of the month, then the advance payment to this person is paid on the advance payment date established by the enterprise. And the salary on the day the salary is paid. That is, it turns out that the vacationer receives vacation pay as expected for 3 days, and a salary and advance payment on the established days at the enterprise, that is, while already on vacation.
In the end, which is right?
Vacation pay must be paid to the employee no later than three calendar days before the start of the vacation. Salaries (salary advances) must be paid on the days established in the Labor Regulations, collective and employment agreements.
As a general rule, an organization is obliged to pay vacation pay to an employee no later than three days before the start of the vacation (Part 9 of Article 136 of the Labor Code of the Russian Federation). At the same time, Article 136 of the Labor Code does not specify which days should be counted in calendar days or working days.
In the situation under consideration, one must be guided by Article 14 of the Labor Code of the Russian Federation.
Explain to me - are vacation pay and salary the same thing?
Is it legal to pay wages along with vacation pay?
Question: The employee goes on another paid leave a few days before the date of payment of wages. Should we pay him wages along with vacation pay or is it more correct to do this upon the employee’s return?
Answer: The employer has the right to pay wages at the same time as vacation pay, but is not obliged to do so. This is explained as follows.
When paying wages, the employer is obliged to adhere to the rules enshrined in Art. According to this norm, salaries must be issued to employees at least every six months. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days after the end of the month for which it was accrued, however, according to the same article, payment for vacation is made no later than three days before its start.
Thus, the employer is obliged to pay wages along with vacation pay only if the dates of payment of vacation pay and wages coincide.
If employees receive salaries on their plastic cards, then being on vacation does not prevent the employer from making payments on time. However, if wages are paid in cash from the cash register, then to avoid delays in payment during the vacation period, the employee can transfer the wages to his personal account (at the employee’s request), give it to the employee’s authorized representative (based on the employee’s application and power of attorney), or resort to wage deposit in the bank. Read more about depositing wages in 1C programs.
In addition, by agreement between the employee and the employer, wages can be paid in advance earlier than the established date, simultaneously with vacation pay. The fact is that paying money in advance does not worsen the situation, and liability is provided only for late wages.
According to current legislation, every citizen working under an employment contract has the right to vacation.
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Its duration is 28 days, but the period can be extended.
Before leaving for a well-deserved rest, a person begins to wonder when, according to the law, vacation pay is transferred?
In order to know his rights and ensure their proper execution, the employee must carefully study all the nuances of making accruals.
Employer's obligation
According to regulatory legal acts, vacation pay must be paid before the person’s next retirement.
If the employer does not fulfill the obligation within the prescribed period, the specialist has the right to go to court.
When is vacation pay transferred to an employee by law?
To prevent violation of his rights, an employee of the organization must know them. Employers often transfer vacation pay at a time that suits them.
However, the current legislation clearly defines the period when vacation pay must be transferred.
How many days?
Before this period, the expectant mother has the right to take regular leave.
She can take it:
- before going on maternity leave;
- after its completion;
- after the end of the period provided for child care.
The period of labor leave and the amount of accruals are calculated on a general basis.
If a young mother does not take advantage of the allotted rest, she can count on compensation.
Liability for delay
If an employee notices a violation of his rights, he must warn the employer about possible liability.
If the company is a company, it will be subject to a fine of 1/300 of the refinancing rate for each day of delay.
In addition, the state will force the employer to pay vacation pay. The amount of compensation for delay may be increased.
The company will have to repay the debt to the employee, regardless of the circumstances that led to the failure to fulfill obligations.
Video about payment terms
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The right to rest given by the Constitution is implemented in the Russian Federation by providing annual guaranteed paid leave. Let's talk about such aspects that accompany this right, such as the period of payment of vacation pay.
What does labor law dictate?
There were no changes to the payment terms of vacation pay in 2018. According to the Labor Code of the Russian Federation, accrued vacation pay must be issued 3 days before the start date of the vacation (Article 136 of the Labor Code of the Russian Federation). At the same time, there are no clarifying points that are especially worrying for accountants - which days does the law refer to, working days or calendar days?
Based on Art. 14 of the Labor Code of the Russian Federation, which determines the calculation of the periods specified in the legislation in calendar days, we can assume that the deadline for paying vacation pay in 2018, as in previous years, is 3 days before the vacation. When setting the date for issuing money, it should be taken into account that the three-day calendar period may include weekends and holidays, therefore, vacation pay will have to be paid on the eve of their onset.
Opinion of Rostrud: what is the period for payment of vacation pay?
It echoes the norms of Art. 136 of the Labor Code of the Russian Federation and letter of Rostrud dated July 30, 2014 No. 1693-6-1, defining a three-day minimum in calendar days counted before the start of vacation. The document also notes the need to take into account non-working days. If they exist, the period by which payments must be made increases, i.e. The required amounts will have to be paid out in 4, 5 or more days. For example, when providing leave from June 14, 2018, payment is made not on the 10th, but on the 9th of June on Saturday (it was a working day), since the 10th and 11th of June are weekends, and the 12th is a holiday day.
However, letter No. 1693-6-1 does not clarify this circumstance: whether the day of payment should be counted within the three-day period. Only the possibility of issuing vacation pay on Thursday or Friday to an employee who goes on vacation on Monday is mentioned.
The absence of this clarification has given rise to differences in the interpretation of deadlines in different regional labor inspectorates. Thus, in the Irkutsk region, it is considered legal to pay vacation pay 2 days on the 3rd day before the start of the vacation, and in the St. Petersburg GIT it is recommended to transfer or issue money for vacation 3 days before the 4th.
In practice, based on legal regulations, security considerations and simple everyday caution, accountants make payments exactly on the 4th day. In addition, there are many conflicting decisions of the Arbitration Court.
Judges' position
Like the Trudoviks, the courts of different regions differ polarly on the issue of whether to include payments to the lidate within three days or not. Thus, the arbitrators of the Leningrad and Kemerovo regional courts believe that the day of extradition should be included in the three-day period, and the courts of other constituent entities of the Russian Federation have the opposite opinion. For example, the regional court of Chelyabinsk, in decision No. 11-11043/2015 dated September 17, 2015, determined that the dates of vacation and its payment should be separated by 3 full days. The Perm Regional Court has the same opinion (decision dated January 23, 2018 No. 21-46/2018).
This difference in court decisions is due to the lack of clear legislative clarifications. And since the issue of timing of payments is a fundamental one, and failure to comply within the allotted limits can lead to fines, it is safer to pay vacation pay 3 full days before the start of the vacation, i.e. on the 4th.
The employee goes on vacation on Friday, July 20, 2018. Let's count back 3 days - July 19, 18, 17. Vacation pay should be issued on Monday the 16th. In this case, the company certainly does not risk receiving a fine for late payment of vacation pay when checked by the labor inspectorate.
Violation of deadlines for payment of vacation pay
Failure to comply with the established deadline for paying for the next vacation is punishable by a fine. And if this violation is recorded by a labor inspector, then you will have to bear responsibility for it. So, clause 1st. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for fines:
- for enterprises – from 30,000 to 50,000 rubles;
- for officials (for example, personnel officer, accountant, company director) - from 1000 to 5000 rubles;
- for a businessman-individual entrepreneur – from 1000 to 5000 rubles.
However, in the event of a single violation detected for the first time, the inspector, as a rule, confines himself to a warning. If non-compliance with labor legislation is systematic, and the company has already been given administrative responsibility, repeated sanctions by the State Labor Inspectorate are tightened, and fines increase significantly, amounting to:
- for companies – from 50,000 to 70,000 rubles;
- for officials – from 10,000 to 20,000 rubles. or disqualification for a period of 1 to 3 years;
- for individual entrepreneurs – from 10,000 to 20,000 rubles.
Let us note that the employer will violate the deadlines for issuing vacation pay even if he urgently releases an employee based on an application with motivated circumstances, written later than 3 days before the start of the vacation, since there are no exceptions in Art. 136 of the Labor Code of the Russian Federation is not provided for (letter of the Ministry of Labor of the Russian Federation No. 14-2/B-644 dated August 26, 2015).
Both on the Internet, in print publications, and in legal systems, there are many information materials that teach accountants how to correctly calculate vacation pay for employees in certain cases. Our material is intended for the employees themselves, for whom quite often the very procedure for calculating vacation pay and, accordingly, the estimated amount of vacation payments due to them is a mystery shrouded in darkness.
Not all employees, for example, are aware that vacation can lead to significant financial losses if taken in months such as January and May. Therefore, although it may be reasonable to add a few days of vacation to public holidays, such a choice may not be financially beneficial for the employee at all.
Below we will look at the theoretical aspects of calculating vacation payments, as well as make calculations that clearly demonstrate when it is profitable to take a vacation and when it is not at all.
This is especially true in light of the upcoming May holidays - many people prefer not to work on May 6, 7 and 8, but to take vacation on these days and get a full spring break as a result. But not everyone realizes how much it will cost them.
In addition, we will try to shed light on the confusing system of transferring weekends and their difference from holidays for the purpose of providing leave.
A little theory
The entire 19th chapter of the Labor Code (Labor Code of the Russian Federation), which is called “Vacations,” is dedicated to vacations.Remember that paid leave must be provided to the employee annually. The employee has the right to use vacation for the first year of work after six months his continuous employment with this employer. But by agreement of the parties, paid leave can be provided to the employee before the expiration of six months (Article 122 of the Labor Code of the Russian Federation).
Based on Article 125 of the Labor Code of the Russian Federation, by agreement between the employee and the employer, annual paid leave May be divided into parts. Moreover, at least one part of this vacation must be at least 14 calendar days.
According to Article 114 of the Labor Code of the Russian Federation, employees are provided with annual paid leave while maintaining their place of work (position) and average earnings.
The duration of the annual basic paid leave in accordance with Article 115 of the Labor Code of the Russian Federation is 28 calendar days. That is, for a year of work, each employee “earns” 28 days of vacation.
Using simple calculations, it is easy to find out that for each month of work you are entitled to 2.33 vacation days (28 calendar days of vacation/12 months).
Note:In length of service giving the right to annual basic paid leave,don't turn on :
- the time the employee is absent from work without good reason;
- time of maternity leave;
- time of administrative leave “at one’s own expense”, exceeding 14 calendar days during the working year.
This is where the difference between salary and vacation pay lies:
- Salaries are paid for hours worked and are calculated on working days.
- Vacation pay is paid for calendar days and is considered by average earnings.
Calculation of average earnings
Average earnings are calculated in accordance with the provisions:- Article 139 of the Labor Code of the Russian Federation,
- Decree of the Government of the Russian Federation dated December 24, 2007. No. 922 “On the peculiarities of the procedure for calculating average wages.”
1. Salary, including bonuses and coefficients:
- by salary, tariffs, piecework, as a percentage of revenue, etc.,
2. Bonuses and other remunerations related to remuneration for labor.
3. Other types of payments related to wages.
Note:All other types of payments thatdo not apply to wages , are not included in the calculation of average earnings.
For example, the following are not included in the calculation:
- bonuses for holidays (for example, bonuses for the New Year, March 8, etc.).
- benefits and other social payments (maternity pay, sick pay, etc.).
- present.
- material aid.
- other payments not related to wages.
- salary accrued to the employee,
- time worked by the employee,
Note:A calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
When calculating average earnings from the billing period excluded time and amounts accrued during this time (clause 5 of Resolution No. 922), if:
- The employee was paid the average salary (including when on a business trip).
- The employee was on sick leave or maternity leave and received appropriate benefits.
- The employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood (4 days off, paid by the Social Insurance Fund from the federal budget).
- In other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.
- the employee was not paid,
- no days actually worked (for 12 months or a longer period),
- all 12 months consist of time excluded from the calculation period (for example, the employee was on parental leave for up to 1.5 years),
If the employee in the previous 24 months:
- no salary accruals,
- no days actually worked,
That is, if an employee has only recently entered the service and has not yet worked for 24 months or was on parental leave for up to 3 years, the average earnings will be calculated based on the current salary.
If the employee:
- no salary accruals for the previous 24 months,
- there are no actual days worked in the previous 24 months,
- there are no salary accruals in the month in which average earnings are calculated,
- there are no days worked in the month in which average earnings are calculated,
Vacation pay calculation
Based on Article 139 of the Labor Code of the Russian Federation, average daily earnings to pay for vacations(and compensation payments for unused vacations) are considered for the last 12 calendar months. By adding the amounts of wages (and other payments) for each of these months, we get the total amount of earnings, which is subsequently divided by 12 (months) and 29.4 (average monthly number of calendar days). This is how the “price of the day” for vacation payments is determined in the vast majority of cases.Note: A collective agreement, internal regulations (or other local regulatory act) may provide forother periods to calculate the average salary, for example, 3 months. But the use of this method is possible only if it does not worsen the situation of workers.
This means that when establishing other periods for calculating average earnings, the accounting department must perform the calculation based on the provisions of the Labor Code of the Russian Federation and based on the provisions approved by the company and compare the obtained indicators. This is necessary in order to reasonably confirm that the situation of workers has not worsened.
Formula for determining average earnings when calculating vacation pay:
1. If the previous 12 months have been worked by the employee fully:
2. If the previous 12 months have been worked by the employee not completely:
Where: X- number of months worked in full. U- quantity spent calendar days in the month (months) worked (worked) not completely. WITH- the total number of calendar days in the month (months) for each month (months) not fully worked.
The amount of vacation payments is determined by the formula:
Examples of vacation pay calculation
Example 1.
If we are talking about an employee who works 5 working days a week and at the same time:- goes to work regularly and does not take long unpaid leaves.
- does not take sick leave (or very few of them).
- does not go on business trips (or they are rare and short-term).
- receives the same salary every month.
Let’s say the salary of such an employee is 50,000 rubles. “clean”, i.e. this is the amount that he receives monthly “in hand” (the salary in this case will be 57,471.26 rubles)
Then the price of a vacation day will be 1,700.68 rubles. (50,000 / 29.4), and the amount of vacation pay for 7 calendar days is 11,904.76 rubles. (1,700.68 * 7).
If an employee saves vacation pay (not all companies provide this opportunity to employees), then he can take 5 days of vacation (from Monday to Friday) and then the amount of vacation pay will be 8,503.40 rubles. Thus, an employee can “save” vacation days, but at the same time lose in payments.
Below in Table No. 1 we calculate the price of a working day and the difference between a working day and a vacation day in accordance with.
Table No. 1
| year 2013 | Number of working days | Net salary amount | Working day price | Vacation day price | Difference |
| January | 17 | 50 000,00 | 2 941,18 | 1 700,68 | 1 240,50 |
| February | 20 | 50 000,00 | 2 500,00 | 1 700,68 | 799,32 |
| March | 20 | 50 000,00 | 2 500,00 | 1 700,68 | 799,32 |
| April | 22 | 50 000,00 | 2 272,73 | 1 700,68 | 572,05 |
| May | 18 | 50 000,00 | 2 777,78 | 1 700,68 | 1 077,10 |
| June | 19 | 50 000,00 | 2 631,58 | 1 700,68 | 930,90 |
| July | 23 | 50 000,00 | 2 173,91 | 1 700,68 | 473,23 |
| August | 22 | 50 000,00 | 2 272,73 | 1 700,68 | 572,05 |
| September | 21 | 50 000,00 | 2 380,95 | 1 700,68 | 680,27 |
| October | 23 | 50 000,00 | 2 173,91 | 1 700,68 | 473,23 |
| november | 20 | 50 000,00 | 2 500,00 | 1 700,68 | 799,32 |
| December | 22 | 50 000,00 | 2 272,73 | 1 700,68 | 572,05 |
In Table No. 2, we calculate how much an employee will receive if he takes a week’s vacation in each month in 2013. From the number of working days for each month, we subtract 5 working days that the employee would normally miss when taking a 7-day vacation and calculate the amount of payments (salary + vacation pay) he will receive.
Table No. 2
| year 2013 | Number of working days worked | Salary amount for time worked | Vacation pay | Total "on hand" |
| January | 12 | 35 294,12 | 11 904,76 | 47 198,88 |
| February | 15 | 37 500,00 | 11 904,76 | 49 404,76 |
| March | 15 | 37 500,00 | 11 904,76 | 49 404,76 |
| April | 17 | 38 636,36 | 11 904,76 | 50 541,13 |
| May | 13 | 36 111,11 | 11 904,76 | 48 015,87 |
| June | 14 | 36 842,11 | 11 904,76 | 48 746,87 |
| July | 18 | 39 130,43 | 11 904,76 | 51 035,20 |
| August | 17 | 38 636,36 | 11 904,76 | 50 541,13 |
| September | 16 | 38 095,24 | 11 904,76 | 50 000,00 |
| October | 18 | 39 130,43 | 11 904,76 | 51 035,20 |
| november | 15 | 37 500,00 | 11 904,76 | 49 404,76 |
| December | 17 | 38 636,36 | 11 904,76 | 50 541,13 |
As can be seen from Table No. 2, the most “profitable” months for a vacationer are:
- April,
- July,
- August,
- October,
- December.
Example 2.
The situation is much more complicated if the employee, although he works on a 5-day work week, but at the same time:- happens on long unpaid vacations.
- often takes sick leave.
- often travels for long periods of time.
- receives different amounts of salary each month.
In Table No. 3, we calculate the amount of average earnings for an employee who joined the company in January. Let’s assume that this employee worked the entire month of January and was absent due to illness in February and March.
Employee remuneration includes bonuses based on the results of the month.
Table No. 3
Unfortunately, calculating average earnings in the case under consideration is unnecessarily labor-intensive. Therefore, we propose to use a simplified calculation, recognizing that this will lead to some errors in the calculations. As for the “profitability” of the vacation, it will be similar to Example 1 with a greater or lesser difference.
May holidays
Let's take a closer look at the upcoming May holidays.According to the Decree of the Government of the Russian Federation dated October 15, 2012. No. 1048 “On the transfer of days off in 2013”, due to the coincidence of non-working holidays on January 5 and 6 with Saturday and Sunday, and February 23 with Saturday, the transfer of days off is provided from Saturday, January 5 to Thursday, May 2, from Sunday 6 January to Friday May 3 and from Monday February 25 to Friday May 10.
Thus, in the coming May we are closed from May 1 to May 5 inclusive and from May 9 to May 12 inclusive.
In total, May has 31 calendar days, 18 working days, 2 holidays and 11 weekends.
Two holidays are May 1 and 9 (Article 112 of the Labor Code of the Russian Federation). All other days are a transfer of weekends and are not considered as holidays from the point of view of labor legislation. This circumstance is important, since in accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of annual paid leave are included in the number of calendar days of leave don't turn on.
Weekends are a completely different matter. They are included in the number of calendar days of vacation. Accordingly, if an employee writes an application for vacation from May 1 to May 10, then he uses 8 calendar days of vacation (May 1 and 9 will not be included in the number of vacation days). Of these, 3 days will be on weekdays and 5 on weekends.
From the point of view of vacation payments, this is a more pleasant option. However, it is completely unsuitable for the majority of workers who value the vacation days themselves. Thus, to save vacation days, a vacation application can be written for May 6, 7 and 8 - 3 days.
In Table No. 4 we present the calculation of “losses” for this choice, using the data from Example No. 1 (salary 50,000 rubles “net”, price of a vacation day 1,700.68 rubles).
Table No. 4
As can be seen from the table above, the “cost” of a May vacation for 3 working days will be 3,231.29 rubles.
Now let’s consider another option for combining a short vacation and the May holidays - 2 days of vacation are taken at the end of April (29 and 30). Thus, the last 2 weekends in April are added to 2 vacation days and to the 5 days of the first May holidays. The result is a 9-day vacation, as well as saving money and 1 vacation day.
The calculation of the “cost” of such a vacation is presented in Table No. 5.
Table No. 5
As can be seen from Table No. 5, the “cost” of an April vacation for 2 working days will be 1,144.09 rubles. (plus one vacation day is saved at a cost of 1,700.68 rubles), which is much more profitable than the May vacation:
- savings on payments RUB 2,087.20. + vacation day savings RUB 1,700.68. = 3,787.88 rub. saving everything.
How to calculate the amount of vacation pay and wages due during the May holidays
If you take a 5-day vacation in May, then, of course, you will get more vacation pay than 3 days. But then 2 vacation days will be used, which could be useful later. Therefore, in our opinion, it is logical to take more vacation days if you have a lot of vacation time that you did not take off before.In general, you can easily calculate the amounts due yourself.
1. We take the salary for the month (if it is different every month, we take something average) and divide it by 18 working days in May - we get the price of a working day in May.
2. We divide the same salary amount as in point 1 by 29.4 - we get the price of a vacation day.
3. We look and select the days for which we will take vacation. Then we look at how many working days there will be in this vacation (May 1 and 9 are holidays, they will not be included in vacation days, but all the rest are weekends and can become vacation days).
4. From the 18 working days of May, subtract those working days that you will rest. We multiply the resulting number of days by the price of a working day (see point 1). We receive the salary amount for May, for the time worked.
5. We multiply the number of vacation days by the price of a vacation day (see point 2). We receive the amount of vacation payments.
6. Add up items 4 and 5 - we get the amount of payments (salary + vacation pay) for May. We compare it with our usual salary and look at the difference.
Have a nice holiday everyone!
How to calculate vacation pay - a question that often arises among the working population. Some people want to calculate their vacation money in advance, some want to check their employer’s accounting, some suspect an error in the accruals.How to calculate vacation pay (formula ), outlined in this article.
What is vacation pay
In accordance with current labor legislation, each employee has the right to annually enjoy a fairly long period of rest, during which he retains his job and position. Vacation time is paid by the employer, and the salary is given to the worker in advance.
Vacation pay is, in fact, the employee’s salary for the time that he could work, but will rest. Thus, vacation pay is a cash payment to an employee before a vacation, representing the employee’s average salary for days of rest.
How to calculate vacation pay in 2017-2018
In order to calculate the amount of vacation pay payable, you must first calculate the average daily income of a citizen, taking as a basis the amount of money received by the employee in the year preceding the vacation. Accurate formula for calculating vacation pay determined by the Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation No. 922 of December 24, 2007 (hereinafter referred to as the Regulations).
The average daily earnings of a worker are calculated using the formula:
D - the employee’s income for the year preceding the vacation;
12 - the number of months in a year;
29.3 is the average number of days per month during the year established by the Regulations (clause 10).
For example, the total income of an employee for the year is 240,000 rubles. Apply the formula
240 000 / 12 / 29,3
and we get an average daily earnings of 682.60 rubles. This is an ideal option when the employee worked all working days in the calculation period (year).
How to calculate vacation pay, if some months of the accounting year are partially worked by the worker? In this case, the average daily income is obtained by dividing earnings for the past time (D) by the sum of the average number of calendar days (29.3), multiplied by the number of complete months, and the number of days in incomplete months.
For example, an employee worked 11 months out of a billing year without a break, and in one of the months he was on sick leave for 2 weeks (that is, he worked 15 calendar days of the month). Accordingly, his income for the year will be less by 10,000 rubles (the monthly 20,000 rubles in one month were not received in full). The average daily earnings in this situation will be equal to:
230,000 / (29.3 × 11+15) = 681.89 rubles.
Next, to produce the final vacation pay calculation, you need to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full vacation for 28 days. This means we multiply 682.6 by 28 and get vacation pay equal to 19,112.8 rubles. Or we multiply 681.89 by 28 and get 19,092.92 rubles - vacation pay for one part-time working month per year from the second example.
Payments taken into account when calculating average earnings
According to the Regulations, all payments made to an employee by an enterprise are used to calculate average earnings. These include:
- salary (salary, time payment, percentage of revenue, commissions, etc.);
- salary received by the employee in kind;
- financial support for time worked for civil servants and municipal employees;
- fees for media and cultural workers;
- payment to teachers of vocational schools for overtime hours of work or reduced workload for the current academic year, regardless of the time of accrual;
- allowances and additional payments (for secrecy, for knowledge of foreign languages, for length of service, for class management in an educational institution, etc.);
- compensation for unfavorable working conditions;
- other bonuses and payments.
At the same time, the calculation does not take into account various social compensations (material assistance, payment for lunch, compensation for travel, training, etc.).
In addition, when determining average daily earnings, the calculation does not include amounts accrued for the periods:
- maintaining the employee’s average earnings in accordance with labor legislation, except for breaks for feeding infants;
- illness or maternity leave;
- downtime due to the fault of the employer or for reasons beyond the control of both parties;
- inability to carry out labor duties in connection with a strike, although the employee did not go on strike personally;
- additional paid days off allocated for caring for disabled children or those disabled since childhood;
- other cases of release from work with full or partial pay or without it.
The procedure for calculating vacation days to which an employee is entitled upon dismissal
In addition to the average daily salary of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days to which the employee is entitled at the time of termination of the employment relationship. Modern labor legislation does not establish methods for calculating the days of rest to which a worker is entitled at the time of dismissal, therefore, the Rules on regular and additional leaves, approved, are used in the calculation. NKT USSR 04/30/1930 No. 169. If an employee worked for an employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time working year. The number of vacation days due to a worker (Ku) is calculated using the formula:
Ku = (Mo × Ko) / 12,
Mo - months worked as a citizen;
Ko - the number of days of the employee’s annual leave;
12 is the number of months in a year.
Another calculation method, which employers also use, was proposed by Rostrud in letters dated October 31, 2008 No. 5921-TZ, dated June 8, 2007 No. 1920-6, and dated June 23, 2006 No. 944-6. The essence of the method is that each month worked by an employee gives him the right to 2.33 days of rest (28 days vacation / 12 months) or more if the employee’s vacation is a larger number of days (for example, for teachers 56 / 12 = 4.67 ). When calculating vacation days, the number of months worked by a citizen is calculated in such a way that surpluses of less than half a month are excluded from calculations, and more than half are rounded up to a full month.
However, this method is not always accurate. If we calculate the number of vacation days earned over six months of work in this way, we will get not 14 days, but 13.98 days, and the current legislation does not provide for the possibility of rounding vacation days. The Ministry of Health and Social Development separately, in its letter dated December 7, 2005 No. 4334-17, states that if an enterprise decides to round up vacation days, then this should always be upward - in favor of the employee.
How are vacation pay calculated upon dismissal?
In accordance with current legislation, upon dismissal, an employee must receive, among other required payments, compensation for vacation unused at the time of termination of the employment contract. The law does not provide for any set amounts of compensation, and the amount of payment is determined depending on the average salary of the employee for the past annual period.
Another indicator that is necessary to understand how vacation pay is calculated upon dismissal, is the number of vacation days “earned” by the employee by the day of termination of the employment contract.
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Thus, the amount of vacation pay upon dismissal is determined by multiplying the employee’s average daily salary for the past accounting year by the number of vacation days earned but not used by the employee.
Eg, how to calculate vacation pay, if the average daily salary of an employee is 682.6 rubles? Let’s say that after the last vacation and before dismissal, the employee worked for 6 months, that is, he has already “earned” 14 days of rest (half of the standard 28-day vacation). We count:
682.6 × 14 = 9,556.4.
9,556.4 rubles - compensation for unused vacation, which must be paid to the employee upon termination of the employment contract.
To summarize, we can say that labor legislation in the field of determining calculations of the number of vacation days due to an employee by the day of dismissal is imperfect. One of the calculation methods was established by a regulatory act of the 30s of the last century, which is valid to the extent that it does not contradict modern legislation. Another method is proposed in advisory form and is largely criticized. However, each employer has the right to choose for his organization one of the available calculation methods. The main thing is to remember that any inaccuracies in calculations (fractional values, etc.) should be interpreted to the benefit of the employee.
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