What time is taken to calculate vacation pay? The procedure for calculating vacation pay

07.02.2024

For 9 years, Kontur.School has answered hundreds of questions about calculating vacation pay. Every year we conduct webinars and courses and know what an accountant needs on this topic. In this article you will find a step-by-step procedure for calculating vacation pay, an online calculator, practical examples and video advice from one of our useful webinars.

All employees of the organization can count on annual basic paid leave. In general, its duration is 28 calendar days.

The procedure for calculating vacation pay

The procedure for calculating vacation pay is regulated by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as Decree 922). To calculate the average salary for vacation pay, you need to perform a number of steps. Let's look at it step by step.

Step 1. Determine the composition of payments made to the employee in the billing period

To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments (clause 2 of Resolution 922). That is, payments that must be included in the calculation of average earnings must be fixed in the company’s local regulations (for example, in the Regulations on Remuneration) and accrued for labor, for work - they must be wages.

The following cannot be included in the calculation of vacation pay:

guarantees (for example, average earnings during a business trip, during vacation);
compensation (for example, compensation for the employee’s use of personal transport for business purposes);
social payments (for example, financial assistance).

Bonuses are included in the calculation of average earnings in a special manner, which is named in paragraph 15 of Resolution 922.

Step 2. Determine the billing period

The calculation period for calculating average earnings is 12 calendar months preceding the period during which the employee retains the average salary (clause 4 of Regulation 922).

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). For example, if an employee goes on vacation in February 2020, then the calculation period will be the period from February 1, 2019 to January 31, 2020.

Time, as well as amounts accrued during this time, are excluded from the billing period if:

the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
the employee did not participate in the strike, but due to this strike he was unable to perform his work;
the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
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.

In practice, cases may arise that differ from the standard ones. For example, in the 12 months preceding the event, the employee did not have actually worked days or actually accrued wages. What to do in this case? Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one (clause 6 of Resolution 922).

Example

Lozhkina Vera goes on vacation in February 2020. Calculation period: from February 1, 2019 to January 31, 2020. At this time, Lozhkina was on maternity leave. And during the period from February 1, 2018 to January 31, 2019 (preceding the period from February 1, 2019 to January 31, 2020), she worked and received a salary. In this case, the average salary for vacation pay can be calculated based on this period.

Also, the accountant may be faced with a situation where the employee did not actually have accrued wages or actually worked days for the billing period and before the start of the billing period. In this case, the calculation period must be determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event that is associated with maintaining average earnings (clause 7 of Resolution 922).

Example

Pavel Vilkin is going on vacation from February 11, 2020. Calculation period: from February 1, 2019 to January 31, 2020. Vilkin did not work in this organization during this period. He was hired on February 3, 2020. In this case, the estimated period will be from February 3, 2020 to February 10, 2020.

Step 3. Calculate average earnings for vacation pay

The average daily earnings to pay for vacations provided in calendar days are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3) (clause 10 of Resolution 922).

An example of calculating vacation pay when the billing period is fully worked out

The accountant calculated vacation pay for Anton Kostin, who is going on vacation from January 21 to January 29, 2020. Billing period: from January 1, 2019 to December 31, 2019. Every month during the billing period, Kostin was paid a salary based on his salary in the amount of 30,000 rubles The vacation pay accrued by the accountant will be: (30,000 rubles * 12 months) / 12/29.3 * 9 = 9,215.02 rubles.

If one or more months of the billing period are not fully worked, then the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3), multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months (clause 10 of Resolution 922). In this case, the number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in a given month (clause 10 of Resolution 922).

An example of calculating vacation pay when the entire pay period has not been worked out

Grishin Victor works at Astra LLC. In July 2020, he goes on annual basic paid leave for 14 calendar days. The employee's salary is 20,000 rubles. In August 2019, Grishin was on sick leave for 4 days, and for this month he was paid a salary of 16,190.48 rubles. Let's calculate the average earnings for the vacation period of Victor Grishin:

We determine the composition of payments that should be included in the calculation of average earnings: 20,000 * 11 + 16,190.48 = 236,190.48 rubles.
We determine the number of days that should be included in the calculation of average earnings: (29.3 * 11) + (29.3/31 * (31-4)) = 322.3 + 25.52 = 347.82 days.
We calculate the average daily earnings% 236,190.48/347.82 = 679.06 rubles.
We calculate the accrued amount of vacation pay: 679.06 * 14 = 9506.83 rubles.

Remember that annual leave can be divided into parts. In this case, when granting each part of the vacation, the billing period will be determined anew each time. For example, an employee was on vacation twice in 2019: in June - 14 calendar days and in October - 14 calendar days. The calculation period for calculating vacation pay that fell in June will be from June 1, 2018 to May 31, 2019, and for vacation in October the calculation period will be different: from October 1, 2018 to September 30, 2019.

Vacation pay can be accrued on any day, starting from the date the vacation order is issued. For example, the manager signed the order on June 17, 2019, but the employee’s vacation will begin only on July 4. You can accrue vacation pay on June 17, or later. The main thing is that vacation pay is paid within strictly established periods.

Step 4. Pay vacation pay, transfer personal income tax and insurance premiums

Personal income tax

Personal income tax should be withheld from the accrued amount, and then vacation pay should be paid to the employee. The employer is obliged to pay vacation pay no later than three calendar days before the start of the vacation (Part 9 of Article 136 of the Labor Code of the Russian Federation). The day of payment of vacation pay will be the date of receipt of income for personal income tax purposes. It is necessary to transfer personal income tax to the budget no later than the last day of the month in which vacation pay is listed (clause 6 of Article 226 of the Tax Code of the Russian Federation).

For example, vacation pay was paid to an employee on July 22, 2019. This means that personal income tax should be transferred to the budget from July 22 to July 31, 2019 inclusive.

Insurance contributions from vacation pay

They are accrued for the same month in which they were accrued (Letter of the Ministry of Labor of Russia dated 09/04/2015 No. 17-4/Vn-1316).

For example, vacation pay was accrued to an employee on July 19, 2019, paid on July 22, and the employee goes on vacation on July 25, 2019. In such a situation, insurance premiums should be calculated on July 19, 2019.

Insurance premiums from vacation pay should be transferred no later than the 15th day of the month following the month in which vacation pay was accrued (clause 3 of Article 431 of the Tax Code of the Russian Federation). If vacation pay is accrued in July, then insurance premiums should be transferred no later than August 15, 2019 inclusive.

Vacation in working days

employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
workers hired to perform seasonal work (Article 295 of the Labor Code of the Russian Federation).

For each month of work, the employee is given two working days of vacation. For example, a fixed-term employment contract is concluded with an employee for a period of two months. In this case, the employee can count on a vacation of 4 working days. In this case, the procedure for including payments in the calculation of vacation pay is similar to the procedure for including payments when vacation is granted in calendar days.

An example of calculating vacation pay provided in working days

Sinitsina Anna was granted annual paid leave in working days followed by dismissal (from October 1 to October 2). A fixed-term employment contract for temporary work was concluded with this employee (from September 1 to September 30). For the month she worked, Anna Sinitsina was credited with 30,000 rubles. Vacation pay in this case will be calculated as follows:

We determine the number of days based on which vacation pay will be calculated. Weekends according to the 6-day working week calendar are subtracted from the number of calendar days in September. 30 - 4 = 26 days.
Determine the average daily earnings. To do this, payments accrued for September should be divided by the number of working days in September according to the calendar of a 6-day working week. 30,000 rub. / 26 days = 1153.85 rub.
We determine the amount of vacation pay. To do this, the average daily earnings are multiplied by the number of vacation days. Since the contract was concluded for only one month, the vacation pay that Anna Sinitsina is entitled to amounted to two working days. 1153.85 * 2 days = 2,307.69 rubles.

Conclusions to the article:

Payments included in the calculation of vacation pay must be recorded in the company’s local regulations (for example, in the Regulations on Remuneration) and accrued for labor, for work, that is, they must be wages.
In the calculation of average earnings for vacation pay, only those days (hours) should be included in which the employee was present at work, according to the schedule established for him, and performed the work provided for in the employment contract concluded with him upon employment.
If an employee is granted leave in parts, then for each part the billing period will be determined anew.
Employees with whom an employment contract has been concluded for a period of up to two months, and employees hired to perform seasonal work, are granted leave in working days.
Average earnings for annual additional paid leave are determined by the same rules as for the main one.

Do you want to quickly calculate vacation pay in accordance with all approved rules? Use the free vacation pay calculator from the Kontur.Accounting service.

Vacation pay calculator

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Summer is the traditional and most popular holiday season. At this time (compared to autumn, winter and spring), company employees go “free” en masse - some spend their vacation sunbathing on the beach and swimming in the warm sea, others enjoy the silence of the countryside, some solve their backlog of household chores ...

But one way or another, as the long-awaited time approaches, many workers have questions related to the process of calculating due payments. Together with experts, we decided to describe the process of calculating vacation pay.

Right to freedom

According to the Labor Code of the Russian Federation, employees must be granted annual leave while maintaining their place of work and average earnings (Article 114).

In accordance with Article 122, paid leave must be granted to the employee annually. The right to use vacation for the first year of work arises for an employee after six months of continuous work with a given employer. By agreement of the parties, paid leave may be granted earlier.

The duration of the annual basic paid leave, according to Article 115, is 28 calendar days. By agreement between the employee and the employer, vacation days can be divided into parts (Article 125). However, one part of this leave must be at least 14 days.

In addition to the basic annual paid leave, an employee may also be granted extended basic leave. Annual additional paid leave is provided in the following cases (Article 116):

Specialists engaged in work with harmful and/or dangerous working conditions;
- employees with a special nature of work;
- employees with irregular working hours;
- specialists working in the Far North and similar areas.

In accordance with Article 120, the duration of the annual main and additional paid leave of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling during the period of annual main or annual additional paid leave are not included in the number of calendar days of leave. When calculating the total duration of annual paid leave, additional paid leave is summed up with the annual main paid leave.

Payment for vacation, in accordance with Article 136 of the Labor Code of the Russian Federation, must be made no later than three days before its start.

Entertaining arithmetic

To calculate the amount of vacation pay, certain formulas are used. Experts helped us understand this mechanism - Natalya Artamonova, leading accounting consultant of the RUSCONSALT group of companies and Lyudmila Demenkova, specialist at the DebitCredit accounting center. Experts spoke in detail about the algorithm for calculating vacation pay.

According to the Labor Code of the Russian Federation (Article 139), vacation payments are calculated based on average earnings for the billing period, which is 12 calendar months preceding the month in which the vacation begins. In this case, the 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).

“If, for example, an employee goes on vacation on March 3, then the billing period will include earnings from March 1 of the previous year to February 28 (29) of the current year,” gives an example Lyudmila Demenkova.

To determine the amount of average earnings to pay for vacations, as well as to pay compensation for unused vacations, according to Lyudmila Demenkova, it is necessary to add up the payments accrued to the employee over the last 12 calendar months. Divide the resulting amount first by 12, and then by 29.4 - by the average monthly number of calendar days falling on the billing period.

To accurately calculate vacation pay provided in calendar days, Natalya Artamonova suggests using the following algorithm:

« 1. We determine the billing period, that is, we count the 12 months preceding the month the vacation starts.

2. We determine the total number of fully worked months in the billing period.

3. If the period has been worked out in full, we determine the total amount of wages accrued for this period, including all charges provided for by the remuneration system. Bonuses and rewards are also taken into account.

4. To calculate vacation pay we use the formula:

Salary year
R otp = ----------- x Day otp,
12×29.4

Where R otp - the amount of vacation pay; Salary year - the total amount of accrued wages for the billing period; Day otp - calendar days of vacation».

However, very often in practice situations arise in which the employee’s billing period is not fully worked out. In addition, there are periods that are excluded from the calculation period: “First of all, this is the time during which the employee retained his average earnings (previous vacation, business trip, downtime, etc.). Also, such periods include absences for various reasons (illness, maternity leave, child care leave, without pay, etc.),” says Natalia Artamonova.

Thus, according to Natalia Artamonova, if one or more months of the reporting period are not fully worked out or any periods are excluded from them, the calculation of calendar days in these months included in the billing period will look like this: "

R otp- amount of vacation pay;
Salary floor- the total total amount of wages in fully worked months;
N half a month- number of fully worked months;
Salary - wages accrued for each month not fully worked;
N generally- the number of calendar days in each month not fully worked;
N negative- the number of calendar days per hour worked in each month not fully worked;
Day otp- calendar days of vacation.

Average earnings for each month not fully worked are calculated separately and only then summed up. The actual accrued wages for the billing period (excluding accruals for excluded time) are divided by the sum of the average monthly number of calendar days (29.4), multiplied by the number of days in months not fully worked."

Theory and practice

Having dealt with the theoretical part of the calculations, for a complete presentation, we asked the experts to give specific examples and show how the procedure for release calculations occurs.

Case 1. Natalya Artamonova

An employee of Romashka LLC is going on vacation for 28 days from July 4 to July 31, 2011. The billing period is 12 months, fully worked from July 1 to June 30, 2011.

- salary - 300,000 rubles. (RUB 25,000 (salary) x 12 months);

Average earnings will be 907.03 rubles. ((300,000 rub. + 20,000 rub.) / (29.4×12));
financial assistance 5,000 rub. not taken into account.

The amount of vacation pay will be 25,396.84 rubles. (907.03 rub. x 28 days).

An employee of Romashka LLC goes on vacation for 28 days from July 4 to July 31, 2011. The billing period of 12 months, from July 1, 2010 to June 30, 2011, has not been fully worked out.

From July 9 to July 25, 2010, the employee was on vacation.
From December 6 to December 12, 2010, the employee took sick leave.

1. Payments for time worked were:

Employee salary - 25,000 rubles;
- quarterly bonus provided for in the bonus regulations - 20,000 rubles;
- financial assistance for vacation - 5,000 rubles.

2. Calculate the amount of vacation pay

Payments for time worked amounted to: - salary for time worked - 282,065.23 rubles. ((25,000 rubles (salary) x 10 months + salary for July (25,000 rubles / 22 days x 11 days) + salary for December (25,000 rubles / 23 days x 18 days)); - since the period was not fully worked, the bonus is not included in the calculation of average earnings in full, but in proportion to the time worked and will amount to 18,715.03 rubles (20,000 rubles / 249 days (days in the period) x 233 days (actually days worked) )); - financial assistance is not taken into account.

3. The average number of calendar days for the period worked will be:
330.06 days (29.4 days x 10 months + 29.4 days / 31 days x 14 days + 29.4 days / 31 days x 24 days
Average earnings will be 911.29 rubles. ((RUB 282,065.23 + RUB 18,715.03) / 330.06).

The amount of vacation pay will be 25,516.12 rubles. (911.29 rubles x 28 days).

Case 2. Lyudmila Demenkova

Example of calculation for a fully worked period

The employee is granted annual leave of 28 calendar days. Earnings for the last 12 previous calendar months amounted to 68,452 rubles. The months have been fully worked out.

1. Calculate the average salary:
RUR 68,452 / 12 = 5704.33 rub.

2. Calculate average daily earnings:
RUB 5,704.33 / 29.4 = 194.03 rub.

3. Determine the amount of payment for vacation:
194.03×28 = 5432.84 rubles.

Example of calculation for an incompletely worked period

The employee goes on vacation on March 15, 2010 for 28 calendar days. The billing period is from March 1, 2009 to February 28, 2010. Moreover, this employee went on a business trip in September from the 15th to the 19th, and in November was on sick leave from the 10th to the 19th. During the billing period, he was credited with 96,000 rubles. (without temporary disability benefits and travel expenses).

In accordance with the Labor Code of the Russian Federation, the employer is obliged to provide an employee officially employed under an employment contract with annual paid leave.

Accrual of vacation pay payments concern not only the accountant who calculates the amount of vacation pay, but also the employee himself. After all, on the eve of vacation, every employee asks the question “how much vacation pay will he be accrued?” To calculate vacation pay, the accountant uses a special calculation formula.

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If you want to know how to solve exactly your problem - contact the online consultant on the right or call free consultation:

Legislative regulation

Vacation money - what is it? This is the amount paid to an employee before going on vacation, in the amount of average wages for rest days.

The most important legislative document regulating labor activity and cash payments for wages is the Labor Code of the Russian Federation.

The employee's annual paid leave is paid by the employer. no later than 3 days before the start of the vacation. If the payment day falls on a weekend or holiday, it is made the day before that day.

If an employee takes leave for the period of incapacity for work due to pregnancy and childbirth, it is paid for Social Insurance Fund.

If he delays payments, then the employer pays for him, and the Social Insurance Fund then returns to the employer the amount paid to the employee.

What is included in the calculation?

The regulation on the specifics of the procedure for calculating average wages establishes the procedure for calculating average earnings for all cases of determining its size in accordance with the Labor Code of the Russian Federation.

To calculate the average salary all types of payments used by a particular employer are taken into account.

These types of payments include:

Also in calculating the average salary Amounts accrued in the following periods are not taken into account:

or vacation by ;
inability to perform labor duties in connection with a strike, even if not participating in it;
downtime due to the employer or due to circumstances beyond the control of the employer and the employee;
additional and paid days off to care for a disabled child;
maintaining the employee’s average earnings, except for the period of breastfeeding;
other cases of release from work with retention of full or partial wages.

Various social benefits(payment for lunch, travel, financial assistance) is not included in the calculation of the average salary.

In addition, when calculating the average salary, the following accruals are also not taken into account:

one-time bonuses paid (for example, a holiday bonus) that are not related to wages;
benefits and other payments from the Social Insurance Fund;
payments made based on average earnings;
present;
other payments not related to wages.

Accrual of vacation pay

To the main vacation (28 days) may also rely on additional leave, on the grounds of: harmful or hard work, work in the Far North, irregular working days, dangerous working conditions, and also if this is provided for in the collective agreement and the employer has the opportunity to provide the employee.

Vacation is calculated in calendar days, including weekends. In this case, holidays that fall on vacation days are not paid, but the vacation is extended for these days. To pay an employee for vacation, the employer must first determine the pay period, then calculate the average daily earnings and calculate vacation pay for the entire vacation.

Watch a video about calculating vacation pay:

Size according to the Labor Code of the Russian Federation

Vacation pay amount calculated for each employee individually. The Regulations on the specifics of the procedure for calculating average wages indicate the general formula for calculating the amount of accrual of vacation pay. To determine the size of the payment you need to know the average daily yield.

The billing period is determined by the amount of time that the employee has worked in this organization, but this period cannot be more than a year.

If an employee works in an organization more than a year, then the billing period is taken to be 12 months before he goes on vacation. If an employee is going on vacation after working in the organization less than a year, then the entire time that he worked in this organization is taken as the billing period.

The employer can also set his own pay period, but subject to one condition: vacation pay calculated from the period established by the employer should not be less than vacation pay calculated according to the general rules.

After determining the pay period, the employee’s average daily earnings are determined. To do this, the amount of salary for the last year is divided by 12 months (or another period established by the employer), and then divided by the average monthly number of calendar days - it is equal to 29.3.

Vacation pay is calculated as follows: The employee's average earnings are multiplied by the number of vacation days.

Correct Calculus

Formulas

If an employee has worked a full pay period, then his vacation pay is calculated using the following formula:

Example 1. Main leave

The employee goes on vacation for 28 days from 08/01/2014. The billing period will be from 08/01/2014 to 09/30/2014. Over the past 12 months, he received a salary of 360,000 rubles.

The amount of vacation pay for 28 days is calculated as follows: 360,000/12 months/29.3*28 = 28,668.94 rubles.

If the month was not fully worked, then 29.3 is divided by the number of days in this month and multiplied by the number worked. After which the calculation is carried out according to the standard formula, but with a different number of settlement days.

Amount of vacation pay = Average daily earnings * per number of calendar days of vacation.

Example 2. If the year was not fully worked out

The employee went on vacation on August 5, 2016. The pay period is 12 months from July 1, 2015 to July 31, 2016. The salary is 26,000 rubles and another 35,000 is the bonus amount. From September 1 to September 30, 2015, the employee took paid leave, and from February 8 to February 30 she took sick leave and received only 5,000 rubles.

We get the following:

in July-August 2016 – 29.3 days;
in September 2016 – 0 days;
in October 2016 – January 2017 – 29.3 days;
in February 2017 – 29.3: 28 * 5 = 5.23 days;
in March-July 2017 – 29.3 days.

That would be 10 full months of 29.3 days each, 5.23 days worked in February and September completely missed. The calculation is as follows: 29.3*10+5.23+0 = 298.23 days.

Total amount received by the employee for the year:

23,000*10+4,000+50,000 = 284,000 rubles.

Required vacation pay amount:

284,000/298.23*28 = 26,663.98 rubles – total amount.

26,663.98 – 26,663.98*0.13 = 23,197.66 (tax deducted).

Payment for additional leave is calculated the same as the calculation of annual basic leave.

Formula for calculating vacation pay:

Amount of vacation pay = Average daily earnings * per number of calendar days of vacation

Example 3. Additional leave

The employee goes on vacation for 28 days from 06/01/2014. He also has an additional vacation of 10 working days. The billing period will be from 06/01/2014 to 06/29/2014. From 06/30/2014 to 07/10/2014 – additional leave. Thus, the vacation lasts from 06/01/2014 to 07/10/2014. Duration of vacation is 39 calendar days. The salary is 25,000 rubles.

Amount of vacation pay taking into account additional vacation:

300,000/12 months/29.3*39 = 33,276.45 rub.

Calculation of vacation pay for six months

When calculating vacation pay for six months, you need to calculate the average salary not for six months, but based on data for the period of time that the employee worked. The result obtained is multiplied by the number of vacation days

Example:

The employee worked for 6 months. The salary was 23,000. After six months, the employee takes his allotted leave for the period of time worked for a period of 14 days. The amount of vacation pay will be:

Average daily earnings= 23.000*6/(6*29.3) = 138.000/175.8 = 784.99 rubles

Due amount of payments= 784.99*14 = 10989.86 rubles.

Each employee who has worked at the company for 6 months has the right to take a vacation, as well as if more than 6 months have passed since the last vacation.

For what period?

Vacation pay is calculated over a period of 12 months, if the employee has worked for more than a year, in the period if the employee has worked for more than six months, but less than a year, vacation pay is calculated for the period that he worked in the organization.

If an employee decides to resign, the calculation is made as follows:

The number of allotted vacation days for the time worked in the organization = the number of full months worked * the number of vacation days established per year of work / 12.

If there is no average income

Typically, new employees are in no hurry to go on vacation and try to first build up a work reputation.

But in the practice of accountants there are different cases, including absence of any accruals from the employee for the billing period, which could be taken into account when calculating average earnings (for example, a woman who has just returned from maternity leave).

In this case proceed as follows:

Calculate vacation pay you can do it manually using a formula, in an Excel spreadsheet using a vacation pay calculator, or using special online programs created to calculate vacation pay for a variety of situations.

What is not included in the calculation?

Excluded periods include:

time of illness;
the time when the employee was on leave for employment and labor regulations;
time of annual leave;
the time when the employee was on a business trip;
time caused by the employer (downtime);
the time when the employee retained the average salary for the period when he was released from work due to other reasons.

Features of vacation pay

On the issue of calculating vacation pay there are always many nuances. Employees do not always know what is included in the calculation amount, whether different coefficients are calculated for the payment, and is it indexed? Let's look at similar questions.

Regional coefficient

Withholding of alimony

Since vacation pay is part of an employee’s salary paid to him during vacation, this payment is official income, and Child support from vacation pay is withheld without fail.

If the vacation was postponed or the employee refused it, the funds deducted from the employee’s other income. The employer and accountant are responsible for withholding alimony if a writ of execution has been sent to the organization. The accountant has the authority to withhold amounts for the maintenance of children, alimony employee working in this company.

Average earnings

An employee's earnings are determined by based on the total amount of all payments, received by him from the moment he returned to work after the previous vacation.

This amount includes wages, bonuses, and financial assistance. But the law says that Double accrual for the same period is not allowed.

The amount of previous payments cannot be included in the new period, and therefore, including these transfers in new ones will become a double payment, therefore vacation pay is not included in the calculation of average earnings for vacation pay.

The Russian Ministry of Finance is of the opinion that vacation pay is not part of the salary, because Vacation pay is not payment for work activity, because vacation is time when an employee is free from performing his official duties.

Vacation pay cannot be more than salary, because to calculate them, the employee’s average earnings are taken. To calculate earnings, wages, bonuses and other material rewards are taken into account. Certain periods, including business trips, are not taken into account.

Indexing

A salary increase can be done in two ways: indexation or salary increase. The indexation measure in accordance with Article 130 of the Labor Code of the Russian Federation is a guarantee of wages. And the salary increase is voluntary. Wage indexation is carried out in the manner prescribed by law.

Vacation pay for the employee is calculated in accordance with labor legislation. Each employer has the right to choose for his organization a method for calculating vacation pay to an employee. The main thing is that there are no errors when calculating vacation pay, and any inaccuracies in the calculations should be interpreted in favor and to the benefit of the employee.

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

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months since joining, and other interesting points.

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

Legislative regulation

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

In addition, to regulate certain issues regarding the provision of leave to employees, Federal laws and Decrees of the Government of the Russian Federation were adopted.

In particular, Resolution No. 922“On the peculiarities of the procedure for calculating average wages” dated December 24, 2007, solves possible problems in calculating average wages.

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

Types of leave and conditions for its provision

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

leave without pay.

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

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

representatives of the fairer sex before and immediately after him;
employees who are adoptive parents of children under 3 months of age;
employees under 18 years of age.

In subsequent years of work at the enterprise, the employee can take vacation at any time.

Installed for certain specialists extended annual leave. It is provided on the basis of the Labor Code and other federal laws.

In particular, they are:

Additional holidays while maintaining the average salary, the following are established for the organization’s employees:

for deviating from normal;
for the special nature of the work;
for irregular working hours;
for work in the Far North and equivalent areas;
in other legally established cases.

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

How is the number of vacation days calculated?

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

There are cases when an employee requests leave before the end of a year of fulfilling his duties or decides to resign. In such cases, it is necessary to calculate how many days of rest this employee is entitled to.

It can be calculated by formula:

K = (M * Ko) / 12,

K is the number of vacation days due for the time he worked in the organization,
M – number of months fully worked,
Ko – the number of vacation days established per year of work.

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

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

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

Typically, when calculating vacation days, you end up with a fractional number. To make calculations easier, many accountants use rounding to a whole number, although the law does not stipulate that this action is mandatory anywhere. It should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

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

What is taken into account when calculating

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

To them relate:

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

To calculate the average salary, you need to take only those accruals that were made for the actual work time and for the work that was actually performed. It follows from this that when calculating the average daily salary no need to take into account the following charges:

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

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

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

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

Calculation order

The period for calculating vacation payments is the 12 months preceding the vacation.

There are situations when an employee of an organization does not have accruals for wages for this period of time or he did not actually work at this time. In this case, the calculation time must take those 12 months that precede the calculation year. If there are no accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

With full time worked

The ideal case is when the employee did not go on vacation or sick leave for the entire billing period. Then he will have his working hours fully met.

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

3g = 3g / (12 * 29.3)

Zd – average daily earnings,
Zg – annual salary,
29.3 – average monthly number of calendar days.

The annual amount of accrued remuneration for labor is obtained by summing the accrued salary for the 12 months preceding the vacation.

With incomplete hours worked

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

Here you need to use another, more complex formula:

Zd = Zg / (M * 29.3 + D * 29.3 / Dn)

M – number of months worked in full,
D – number of calendar days worked in unworked months,
Day – the norm of calendar days in unworked months.

Examples

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

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

Month	Amount of time worked in calendar days	Standard working hours in calendar days	Amount of accrued wages	Additional payments
December	31	31	20000
January	31	31	20000
February	28	28	20000
March	17	31	27000	13000 rub. – travel payment
April	30	30	20000
May	31	31	20000
June	30	30	20000
July	31	31	20000
August	31	31	20000
September	20	30	30000	18,000 rub. – vacation pay
October	31	31	20000
November	30	30	20000
TOTAL:	341	365	257000	31000

The calculation of average earnings will include a salary in the amount of 257,000 – 31,000 = 226,000 rubles. The standard working time of 10 months has been fully worked out. In March and September, he worked only 37 days against the norm of 61 calendar days.

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

Rules and examples of calculations are presented in the following video:

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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