Employees are provided with annual leave while maintaining their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of workers are entitled to additional vacations in addition to the main vacation.
The average salary retained by an employee during vacation is determined by the formula:
Average daily earnings = Amount of accrued salary for the billing period / (Number of full months × Average monthly number of calendar days (29.3))
Amount of vacation pay = Average daily earnings × Number of vacation days
The amount of vacation pay will also depend on whether the tariff rates (salaries) were increased during the billing period or after.
Number of vacation days to calculate
Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take time off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be taken off continuously.
Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, workers under 18 years of age must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)
Labor legislation also provides for additional leaves for employees (Article 116 of the Labor Code of the Russian Federation).
For the calculation, it is important to exclude all non-working holidays from vacation days. That is, all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and holidays established in a specific region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, article 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, clause. 2 letters of Rostrud dated September 12, 2013 No. 697-6-1). However, weekends are still included in the calculation.
Important! Non-working days to which holiday weekends are postponed are included in the calculation. If the day off coincides with a holiday, then the Government of the Russian Federation issues a resolution setting the date to which the day off and holiday is transferred. For example, in 2019, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If an employee is on vacation on May 10, this day must also be paid.
Determining the billing period
As a general rule, the billing period for calculating average daily earnings is defined as 12 calendar months preceding the month in which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 , hereinafter referred to as the Regulations).
It is necessary to exclude from the billing period all the time when the employee (clause 5 of the Regulations):
- Received payment in the form of average earnings (with the exception of breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid leave;
- Was on sick leave or maternity leave;
- Didn’t work due to downtime through no fault of his own;
- Did not participate in the strike, but due to it could not work;
- Used additional paid days off to care for disabled children and people with disabilities since childhood;
- In other cases, he was released from work with full or partial retention of wages or without pay. For example, vacation time at your own expense or parental leave.
It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid wages for the days actually worked, or this entire period consisted of time excluded from the calculation period. In this case, as the calculation period you need to take the 12 months preceding the first mentioned 12 months (clause 6 of the Regulations).
If the employee did not have actual accrued wages or actually worked days for the 24 months preceding the start of the vacation, then the days of the month in which the employee goes on vacation are taken as the calculation period (clause 7 of the Regulations).
A collective agreement or local regulatory act may provide for other billing periods for calculating average wages, if this does not worsen the situation of workers (Article 139 of the Labor Code of the Russian Federation).
Determination of earnings for the billing period
All payments accrued to the employee, which are provided for by the employer’s payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulations, approved. By Decree of the Government of the Russian Federation of December 24, 2007 No. 922, there is an open list of such payments.
The following cannot be included in the calculation of average earnings:
- All payments accrued to the employee for the time excluded from the payroll period. They are listed in clause 5 of the Regulations. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for downtime;
- All social benefits and other payments not related to wages. For example, financial assistance, payment of the cost of food, travel, training, utilities, recreation, gifts for children (clause 3 of the Regulations);
- Bonuses and remunerations not provided for by the remuneration system (clause “n”, clause 2 of the Regulations).
Bonuses (other remunerations) provided for by the remuneration system are taken into account taking into account certain features established by clause 15 of the Regulations.
Calculation of average daily earnings
Knowing the billing period and the total amount of earnings for this period, you should determine the employee’s average daily earnings:
Average daily earnings = Earnings for the billing period / (Number of full months in the period × 29.3)
29.3 in the formula corresponds to the average monthly number of calendar days in a fully worked billing period. Moreover, the billing period is considered to be fully worked if in each month of this period there are no days excluded from the billing period (days of temporary disability, business trips, vacations, downtime, etc.).
If the billing period is not fully worked out, the formula is applied:
Average daily earnings = Earnings for the billing period / (29.3 × Number of fully worked months in the billing period + Number of calendar days in incompletely worked months of the billing period)
Moreover, for each month that is not fully worked, you need to apply the formula:
The number of calendar days in a month that is not fully worked = 29.3 × The number of calendar days falling within the time worked in a given month / The number of calendar days of the month.
Example
The employee has been working for the organization since January 1, 2018. On December 14, 2018, he goes on vacation for 14 calendar days. In this case, the billing period is 11 months - from January 1 to November 30. During the billing period, the amount of earnings for calculating vacation pay amounted to 600,000 rubles. There were no salary increases in the organization during this time.
In March, the employee was on a business trip for 21 calendar days. The remaining days of March are 10 (31 − 21). Accordingly, March is an incomplete month of the billing period, from which only 9.45 is taken to calculate vacation pay. days (29.3 × 10 / 31).
In October, the employee was sick for 11 calendar days. The remaining days of October are 20 (31 − 11). Accordingly, October is also an incomplete month, of which only 18.9 is taken to calculate vacation pay days (29.3 × 20 / 31).
There are 9 fully worked months left in the billing period (11 − 2). Accordingly, the average daily earnings of an employee will be:
600,000 rub. / (29.3 days × 9 months + 9.45 days + 18.9 days) = RUB 2,054.44
The employee must be paid a vacation pay amount of RUB 28,762.2. (RUB 2,054.44 × 14 days).
If the billing period has not been worked out at all and there was no salary immediately before the vacation (for example, the employee returned from maternity leave or the employee was on a long business trip and immediately goes on vacation), then the formula is applied (clause 8 of the Regulations):
Average daily earnings = Salary (tariff rate) / 29.3
Accounting for salary increases (tariff rates)
When calculating vacation pay, you need to apply an increase factor if salaries (tariff rates) have been increased:
- During the billing period, immediately before or during vacation;
- The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch or at least a structural unit (clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if the salaries of all employees of the “Accounting” department of the enterprise were increased, then it is necessary to apply the coefficients when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for salary accountants, the coefficient does not apply.
Increase factor = New salary / Old salary
If, along with a salary increase, the structure of monthly payments and salary bonuses changes, then the formula will be as follows:
Increase coefficient = (New salary + New monthly payments, allowances and additional payments depending on the salary amount) / (Old salary + Old monthly payments, allowances and additional payments)
When applying increase factors, it must be taken into account that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are set as a fixed percentage or a certain multiple of the salary (tariff rate). Those payments that are set in an absolute amount (independent of salary or tariff rate) or in the form of a certain range (range) of percentage values or multiples in relation to the salary (tariff rate) do not need to be increased to calculate average earnings.
To quickly calculate, use our online vacation pay calculator:
Calculate vacation pay in Kontur.Accounting - a convenient online service for calculating salariesand sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.
How to calculate the number of vacation days upon dismissal ? This question arises for an employee who is planning to quit and is monitoring his income, or for an accountant who is faced with the need for such a calculation for the first time in his work. Our material will help you understand this issue.
Vacation followed by dismissal: general provisions
To register, the employer must receive from the employee application for. Unified form of order for provision vacationsWithsubsequent dismissal No. But there are standard forms for granting an employee leave and dismissal. So vacation followed by dismissal can be issued either by 2 orders according to the standard form T-6 (T-6a) and T-8 (T-8a), or by an order developed independently.
If the employee is provided vacation followed by dismissal, then all documents must be issued to him on the last working day.
However, in the work book, the last day of vacation should be indicated as the date of dismissal, since according to the legal position of the Constitutional Court of the Russian Federation, formulated in No. 131-О-О dated January 25, 2007, the employer must proceed from the fact that the employee’s last day of work is not the day his dismissal (last day of vacation), and the day preceding the first day vacation followed by dismissal.
An employee leaving for work also needs to be issued a certificate of the amount of earnings for the 2 calendar years preceding the year of termination of work (based on subparagraph 3, paragraph 2, article 4.1 of the Federal Law of December 29, 2006 No. 255-FZ).
If from the salary of an employee who went to vacation followed by dismissal, deductions were made on writs of execution, then it is necessary to immediately inform the bailiff and (or) the claimant about his dismissal and return this document to them (Part 4 of Article 98 Federal Law dated 02.10.2007 No. 229-FZ). And if from the salary of an employee who went to vacation followed by dismissal, According to the writ of execution, alimony was withheld, then the relevant information must be sent within 3 days to both the bailiff and the person receiving alimony (Part 1 of Article 111 of the RF IC).
We remind the personnel officer that vacation followed by dismissal must be reflected in the employee’s personal card. And if an employee leaving for vacation followed by dismissal, is liable for military service, then information about the dismissed employee is submitted to the military registration and enlistment office within 2 weeks from the date of dismissal.
If an employee leaves for vacation followed by dismissal, then the employer can invite a new employee to replace him from the first day of the dismissed employee’s vacation.
Novice calculators often wonder: when granting leave with subsequent dismissal when to make calculations? At vacation followed by dismissal compensation calculation for unused vacation, payment of vacation pay is made no later than the last day of work (i.e., the day preceding the day of leaving vacation followed by dismissal). This conclusion can be drawn from Art. 140, paragraph 5 of Art. 80, art. 127 Labor Code of the Russian Federation. About what in the case vacation followed by dismissal All calculations must be made before the employee goes on vacation, as indicated in the letter of Rostrud dated December 24, 2007 No. 5277-6-1.
Note! During illness during vacation followed by dismissal the employee is paid temporary disability benefits, however, unlike the general rules (Article 124 of the Labor Code of the Russian Federation), leave is not extended by the number of days of illness (see letter of Rostrud dated December 24, 2007 No. 5277-6-1). In this case, a certificate of incapacity for work issued to an employee in connection with an illness that occurred during the period vacation followed by dismissal, subject to payment by the employer (see letter of Rostrud dated December 24, 2007 No. 5277-6-1, ruling of the Supreme Court of the Russian Federation dated November 23, 2015 No. 34-KG15-13).An exception to this rule is given in Part 4 of Art. 13 of Law No. 225-FZ.
Another burning question this year: how to reflect vacation followed by dismissal in 6-NDFL? The answer to this was given by the Federal Tax Service of Russia in a letter dated 05/11/2016 No. BS-3-11/2094@, explaining how to show in section. 2 forms 6-NDFL for the 1st quarter (lines 100–140) payment transaction vacation followed by dismissal.
For example, vacation pay was paid to a resigning employee on March 15. In Sect. 2 forms 6-NDFL for the first quarter will reflect:
- on line 100: date of actual receipt of income - day of payment of vacation pay (03/15/2016);
- on line 110: date of personal income tax withholding - day of payment of vacation pay (03/15/2016);
- on line 120: the deadline for transferring personal income tax is no later than the last day of the month in which vacation pay was paid (03/31/2016);
- on lines 130 and 140 - the corresponding total indicators.
Application for leave followed by dismissal
An employee may recall before the start of the vacation if another employee has not yet been invited to take his place by way of transfer. The employer has the right to refuse to provide an employee with vacation followed by voluntary dismissal. In case of refusal vacation followed by dismissal the employer is obliged to pay compensation for unused vacation. If the employee wrote application for leave followed by dismissal and went on vacation without permission, without waiting for the employer’s decision, this may become grounds for dismissal for absenteeism.
Sample applications for leave followed by dismissal can be downloaded on our website.
How to calculate the number of vacation days upon dismissal
To make the calculation, you need to take into account many factors: when the employee started working, how long vacation he is entitled to, how much time he missed in previous years, and how much he worked from the moment of his last rest to the date of dismissal.
If, for example, an employee annually used all “vacation” periods in full, and on the eve of the next vacation he decided to quit, the number of vacation days for which he is entitled to receive compensation from his company will be equal to the number of days of his next vacation (clause 28 of the rules “ On regular and additional holidays”, approved by the People's Commissariat of the USSR on April 30, 1930 No. 169). If he did not complete his previous legal periods of rest, all “vacation” balances must be added up and added to the vacation days earned in the current period.
How to arrange settlements with a resigning employee, see the material
Important! According to Art. 115 of the Labor Code of the Russian Federation, the duration of vacation is 28 calendar days, and in certain legally provided cases an extended rest period is established.
When deciding the question of how to calculate unused vacation days upon dismissal, The duration of all vacations not taken by the date of dismissal is taken into account, along with “vacation” days of the current period, calculated depending on the time worked.
Having the right to rest of a standard duration (28 days), each month fully worked by an employee extends his rest by 2.33 days (28 days/12 months).
Important! The “two days” condition also applies to temporary employees hired for a period of up to 2 months (Article 291 of the Tax Code of the Russian Federation).
If the employee is entitled to “vacation pay” of a different duration, then the number of “vacation” days earned per month of work is 1/12 of the duration of this period (clause 29 of the vacation rules). For example, with a vacation duration of 52 calendar days, an employee is entitled to 4.33 days of vacation for each fully worked month (52 days/12 months).
Calculation of days for unused vacation
We will produce calculation unused days upon dismissal using the following example:
Welder of the 5th category Sokolov G.P. has been working at Svetly Put LLC for 15 years. He was offered to work on a rotational basis for double pay at Nord Stream LLC, so he decided to quit in September 2015.
His vacation (main and additional) was 35 calendar days. In the current period, he has worked for 7 months since his last vacation. Sokolov G.P. had to shorten his last vacation due to the need to fulfill a large production order (the unused balance of vacation was 18 days).
This material will help you learn how payment for additional vacation is recognized as a tax expense. .
Since his last vacation, he earned 2.92 days of vacation per month (35 days/12 months). For the seven months worked in the current period, his “vacation” period amounted to 20.44 days. (2.92 days × 7 months). Total: 18 days. + 20.44 days = 38.44 days – number of days of unused vacation.
This method of calculation is described by Rostrud in letters dated October 31, 2008 No. 5921-TZ, dated June 8, 2007 No. 1920-6.
There is another algorithm for calculating the number of days of earned vacation. It finds application in the courts (see, for example, the ruling of the St. Petersburg City Court dated February 13, 2014 No. 33-2064/14) and looks like this:
KDO z = (OM × KDO) / 12,
KDO s – the number of vacation days earned in the current year;
OM – number of months worked in a year;
KDO – annual vacation duration.
Taking into account this formula, we will carry out the calculation for Sokolov G.P.: 18 days. + (7 months × 35) / 12 = 38.42 days.
Rounding in the first calculation gives a slight advantage, but it seems more correct to use the second calculation method - without intermediate rounding, a more reliable result is achieved.
Results
The solution to the question of how to calculate vacation upon dismissal , depends on many factors - the presence or absence of unpaid vacations in past periods, the length of the working period in the current year, the duration of annual leave, and even on the calculation formula used. All documents must be issued to the employee on the last working day before vacation followed by dismissal, and the calculations were made before going on vacation.
There is always a final calculation, in the foreground of which is the calculation of compensation for unrealized vacation. It is paid taking into account vacation days for the entire period of work. In this publication we will talk about how to calculate the number of vacation days upon dismissal, doing it quickly and competently.
Since compensation payments are calculated by multiplying the number of days of unused vacation by average daily earnings, the reliability of the amount received depends on the correct calculation of these indicators.
How to calculate vacation days upon dismissal
The law does not establish a specific algorithm for calculating vacation days to be paid upon termination of an employment contract. Usually, when making such calculations, they adhere to the positions set out in the “Rules on regular/additional vacations” dated April 30, 1930 and their duration established by the Labor Code of the Russian Federation.
When an employee is dismissed, whose work experience in one place exceeded 11 months, and vacation was not granted, compensation for the year is calculated. The same amount of compensation is provided to employees who worked from 5.5 to 11 months, if the dismissal took place due to the liquidation of the enterprise as a whole, its divisions, or a significant reorganization of the company.
For example, an employee who worked for the company from March 26, 2016 to February 28, 2017, i.e. 11 months, quits. and 2 days. Vacation duration is 28 days. Since more than 11 months were worked, the entitlement to vacation was the number of days provided for by law - 28.
If the period of activity does not exceed 11 months, vacation days are calculated in proportion to the number of months of vacation service in a part-time working year using the formula:
H to = N / 12 x K ohm - H dio, where
– H to – number of vacation days that must be paid;
– N – legally established standard of vacation days due per year;
– K om – number of months of work;
– H dio – number of days of vacation already taken.
The employee got a job on June 1, 2015, worked until February 29, 2016, taking part of his vacation in December (10 days), the total duration of which was 28 days. Let's calculate the number of unrealized vacation days using the proposed formula:
- H to = 28 / 12 x 9 – 10 = 10.97 days.
If, keeping the same initial data, a minor employee is dismissed, then the calculation will include a vacation duration of 30 days:
- H to = 30 / 12 x 9 – 10 = 12.5 days.
For a teacher entitled to a 56-day vacation, the calculation will be as follows:
- H to = 56 / 12 x 9 – 10 = 31.99 days.
Thus, the duration of the entitlement vacation plays a key role in the calculation.
About rounding the amount of calculated vacation days
The mandatory rounding of the obtained value is not regulated by law, but the letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005 No. 4334-17 notes that it is possible to round the number of vacation days at the initiative of the employer, incl. up to whole units. But this can be done without applying arithmetic rules, but based on the interests of the staff.
Example
The established duration of vacation is 28 days. Situation: an employee who has 1 month is resigning. worked experience. The number of days of entitlement leave per month is 2.3333 days (28/12). Due to the inconvenience of using periodic fractions in calculations, the employer has the right to round the resulting value. In this case, rounding:
- to hundredths, determine the value of 2.34 days;
- up to tenths – 2.4 days;
- up to whole – 3 days.
How to calculate the number of months of vacation: features
To correctly calculate vacation days upon dismissal , You should remember the specificity of establishing the number of months in the vacation period. When calculating a period in this way, generally accepted arithmetic rules are followed: if the number of days remaining after determining full months does not exceed half a month, they are excluded from the calculation, and if exceeded, they are rounded to the whole month. Please note that the Rules do not clarify the term “half a month”. However, based on the examples presented in the document, employers in practice take 15 days for half a month, regardless of their number in the month. In addition, the calculation of the period involves billing periods, not calendar ones.
Example
An employee hired on 01/03/2016 leaves on 05/19/2016. The work period was 4 months. and 16 days. 16 days (› 15) are rounded to the nearest month, resulting in 5 months for further calculation.
We explained how to calculate the number of vacation days upon dismissal. We would like to add that employees who have worked for at least 11 months. and those dismissed for any reason receive compensation in full for the year, which does not contradict the Labor Code of the Russian Federation, since annual paid leave is necessarily included in the vacation period, amounting to a total of a full working year.
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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All employed people have the right to claim annual paid leave. According to Art. 115 of the Labor Code, it cannot be no less than 28 calendar days. The employer also has the right to provide additional leave to certain categories of employees. The calculation of the number of days for vacation depends on the length of service in the current organization. You can understand how to correctly count vacation days from a special formula.
Duration of annual leave and when it can be taken
The legislation includes the procedure for the duration of vacations for all categories of workers.
The following are entitled to take paid annual leave:
- officially employed persons;
- part-time workers (read about leave for part-time workers under the Labor Code of the Russian Federation);
- temporary employees who have entered into a contract for a period of more than two months.
It is worth noting: annual paid leave is provided to employees according to the vacation schedule. It is approved by the employer and is a mandatory document for both employees and the employer. If an employer denies an employee a vacation approved in the vacation schedule, the employee has the right to go on vacation on his own by notifying the employer in writing.
Article No. 115 of the Labor Code establishes how many vacation days per year according to the law. Minimal. According to Article No. 122 of the Labor Code, from the moment of employment, the right to use vacation arises after six months of work. The number of his days will then be 14 days. Some categories of citizens can go on vacation earlier:
- Based on Article No. 260 of the Labor Code, a pregnant woman has the right to go on vacation immediately before her maternity leave, regardless of when she is employed.
- According to Article No. 167 of the Labor Code, employees who have not reached the age of majority have the right to leave at any time convenient for them.
For certain groups of persons, Article No. 115 of the Labor Code establishes individual minimum vacation periods:
- Persons under eighteen years of age - 31 days.
- Teachers - from 42 to 56 days.
- Government employees - 30 days.
- Medical personnel at risk of infection -36 days.
- Employees of chemical weapons organizations - 49 days.
- Disabled people - 30 days.
- Scientific workers - from 36 to 48 days.
In addition to the main leave, the employer has the right to provide additional leave, their number is specified in the contract (find out who has the right to additional paid leave from the article). If an employee quits and has unused vacation days, the company will pay for these days in the form of compensation.
What is included in the billing period
The law establishes periods that are included in the length of service for calculating vacation days.
According to Article No. 121 of the Labor Code, when calculating vacation days, the time of direct performance of duties is taken into account. Also included in the calculation of vacation days:
Vacation period
Since vacation is calculated exclusively in calendar days, the annual vacation period includes both working days and weekends. However, holidays that fall during the vacation period are excluded from the vacation and are simply added to it (Article 120 of the Labor Code of the Russian Federation).
- training time for advanced training and study periods;
- business trips;
- time spent on sick leave;
- another vacation;
- rest at your own expense for up to fourteen days;
- in case of illegal dismissal followed by reinstatement, the time of absence is included in the calculation.
According to Article No. 121 of the Labor Code, the following periods are not taken into account in calculating the number of vacation days:
- absenteeism;
- suspension from work due to drunkenness;
- vacation at your own expense for more than fourteen days;
- maternity leave.
About the right to annual paid leave and its duration, see this video.
Formula
All officially employed people have the right to apply for paid leave of twenty-eight days each year. The calculation begins from the first day of a person’s work. Each employee can independently determine the number of days he is entitled to.
- Determine the length of service in the current organization.
- Subtract from the resulting indicator the periods that, according to the law, are not included in the calculation.
- Determine the number of days due for a specified period.
- Subtract the vacation days used from the amount received.
- The remaining number of days are entitled to vacation.
Formula for calculating vacation days:
DO = (28 / 12) * KM, where
DO – days due for vacation;
KM – number of months worked.
Based on the formula, you can determine how many vacation days are accrued per month of work. The employee has the right to claim 2.33 days of vacation during this period.
Let's look at a specific example:
The employee worked at the company for 10 months. During this time, he had already taken 14 days of vacation. Now he wants to quit, and the company is obliged to pay him compensation for unused vacation. Substituting the data into the formula we get:
DO = (28 / 12) * 10 = 23.3 days - due to the employee for the entire period of work.
23.3 – 14 = 9.3 days left at the time of dismissal.
In the calculation, the accountant will include the amount of compensation for unused vacation for these days.
Each employee can determine how vacation days are calculated for him personally. To do this, it is enough to know the periods included and excluded from the calculation and substitute the data into the formula.
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