What days are taken to calculate vacation. How to calculate holiday pay? Exit from maternity leave

Vacation pay is calculated as the product of
average daily earnings
the number of days of vacation granted.

ZPsr. x Dotp.

The duration of the main paid leave is 28 calendar days.
Vacation may be granted in full or may be divided into parts, however, one of them must not be less than 14 days.

Payments taken into account when calculating vacation pay

Holidays are paid on the basis of average earnings, determined in accordance with
with the Regulations on the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
To calculate it, all types of payments provided for by the remuneration system used by this employer.
These payments include:

• wages paid to an employee tariff rates, salaries (official salaries) for hours worked;
• wages accrued at piece rates;
• accrued in art organizations the fee of employees who are on the payroll of these organizations, and (or) remuneration of their labor, carried out at the rates (rates) of the author's (staged) remuneration;
• allowances and additional payments to tariff rates (official salaries) for length of service (work experience), academic degree, academic title, for combining professions (positions), expanding service areas, increasing the volume of work performed;
• payments related to working conditions (harmfulness), as well as the amounts of accrued regional coefficients, payments for work at night, weekends and non-working holidays, for overtime work;
• bonuses and remuneration provided for by the remuneration system;
• other payments applied by this employer.

When calculating average earnings, social payments are not taken into account,

not related to wages. Among them are financial assistance, payment of the cost of food, travel, education, utilities, recreation, etc.

Billing period

The billing period for any mode of operation is 12 calendar months preceding the period of going on vacation. (Article 139 of the Labor Code of the Russian Federation)

The billing period does not include the time when the employee:

• received benefits for temporary disability or for pregnancy and childbirth;
• had the right to average earnings in accordance with labor legislation (was on vacation or on a business trip).
  The only exception is that an employee is entitled to average earnings during breaks for feeding a child, but this time is not excluded from the billing period;
• did not work due to downtime due to the fault of the employer or for reasons beyond the control of either the management or the staff;
• was released from work for other reasons provided for by law (for example, leave without saving wages).

Formula 1
calculation of average daily earnings for vacation pay

ZPsr. = ZPf. / 12 months / 29.3

where:
ZPsr. - average daily earnings;
ZPf. - the amount of actually accrued wages for the billing period;
29.3 - the average monthly number of calendar days.

The employee leaves in April 2014 for another paid vacation for 14 calendar days.
Earnings for the billing period is 780,000 rubles.
For the calculation, the accountant used coefficient 29.4 and the average daily earnings amounted to 2210, 8843 rubles.
(780,000 rubles: 12 months: 29.4).
The amount of vacation pay amounted to 30,952.38 rubles. (2210.8843 rubles x 14 days).

If applied new coefficient 29.3, then the average daily earnings will turn out a little more and will amount to 2,218.4300 rubles.
(780,000 rubles: 12 months: 29.3).
This means that vacation pay will be more, namely, 31,058.02 rubles. (2,218.48 rubles x 14 days).
Accordingly, the difference in vacation pay due to the coefficients will be 132.64 rubles. (31,058.02 rubles - 30,925.38 rubles).

Example 1

The employee went on vacation on July 1, 2010 for 14 days.
The settlement period for its payment is from 07/01/2009 to 06/30/2010.
In the billing period, the employee was accrued wages accepted for calculation - 85,000 rubles. Vacation pay must be calculated. The amount of vacation pay for 14 calendar days will be
RUB 3,373.02(85,000 rubles / 12 months / 29.4 days x 14 days).

Formula 2
calculation of average daily earnings for vacation pay

If one or more months of the billing period have been worked out
not completely
or the time when the employee was accrued the average earnings was excluded from this period

ZPsr. = ZPf. / (29.3 x Mpcm + Dncm)

where:
Mpkm - the number of full calendar months worked;
Dnkm - the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated as follows:

Dnkm = 29.3 / Dk. x Dotr.

where:
Dk. - the number of calendar days of this month;
Dotr. - the number of calendar days falling on the time worked in a given month.

Example 2

The employee went on vacation for 28 days. from 10.07.2010.
In the billing period (07/01/2009 - 06/30/2010) from August 15 to 17, 2009, he was on sick leave,
from 22 to 30 November 2009 was on a business trip.
In the billing period, the employee was accrued wages in the amount of 98,000 rubles. excluding payments for sick leave and travel allowances.
Vacation pay must be calculated.

Calculate the number of calendar days falling on hours worked in August and November 2009.
In August it will be 26.6 days. (29.4 / 31 x (31-3)),
in November - 20.6 days. (29.4 / 30 x (30-9)).

We find the average earnings to pay for the vacation.
It is equal to 287.22 rubles. (98,000 rubles / (29.4 days x 10 months + 26.6 days + 20.6 days)).

The amount of vacation pay payable to the employee will be: RUB 8,042.16(287.22 x 28 days).

Example 3

"Worker" goes on vacation for 28 days from May 5, 2011.
The billing period is 12 months from May 2010 to April 2011 inclusive.
The salary of an employee in 2010 was 8,000 rubles, and from January 1, 2011, due to the increase in salaries for all employees of the organization, the salary of the "Employee" began to be 10,000 rubles.
The employee is also entitled to an additional payment for combining professions in the amount of 10% and bonuses are accrued monthly.

In the billing period, the employee was accrued wages accepted for calculation:
- for May-December 2010 - 114,232.38 rubles, incl. holiday pay (28 days) for August 2010 in the amount of 12,152.38 rubles;
- for January-April 2011 - 58,348.49 rubles, incl. sick leave (5 days) in February 2011 in the amount of 4605.64 rubles.

1. From earnings for May-December 2010, we exclude vacation pay:
   114,232.38 - 12,152.38 \u003d 102,080 rubles.
2. We make adjustments to earnings for May-December 2010, taking into account the increase in salary from January 1, 2011.
   The correction factor is 10000 / 8000 = 1.25
   Earnings for May-December 2010 will be:
   RUB 102,080 x 1.25 = 127,600 rubles.
3. From earnings for January-April 2011, we exclude the amount of sick leave:
   58 348.49 - 4605.64 \u003d 53 742.85 rubles.
4. The amount of actually accrued wages for the billing period will be:
   127,600 + 53,742.85 = 181,342.85 rubles
5. Calculate the number of calendar days falling on hours worked in August 2010.
   2.85 days (29.4 / 31 x (31-28))
6. Let's calculate the number of calendar days falling on hours worked in February 2011.
   24.15 days (29.4 / 28 x (28-5))
7. We find the average daily earnings to pay for the vacation.
   It is equal to: 564.93 rubles. (181,342.85 rubles / (29.4 days x 10 months + 2.85 days + 24.15 days)).
8. The amount of vacation pay for 28 calendar days will be:
   RUB 15,818.04(564.93 x 28 days).

Important to consider!

• It is impossible not to grant leave for two years in a row or to replace a “normal” leave of 28 calendar days with monetary compensation.

If any part of the leave exceeds 28 calendar days, it may be replaced by monetary compensation. For example, leave of "extended duration" is provided for teachers, doctors, employees with a disability group, etc.

Vacation can be divided into parts, but so that at least one part is at least 14 calendar days in a row.

The employee must be warned about the start date of the vacation against receipt two weeks before it starts, and vacation pay must be issued to him three days before the start of the vacation. If at least one of these conditions is violated, the employee has the right to demand that the vacation be postponed to another time convenient for him.

Vacation pay is measured in calendar days. At the same time, if non-working holidays fall on the vacation period, these days are not paid, but the vacation is extended.

Personal income tax is charged on the amount of vacation pay (13%) and insurance premiums. Vacation pay reduces the income tax base.

2019 has made changes to the calculation procedure holiday compensation company employees. Working citizens of the Russian Federation should be aware of this. In addition, these changes in legislation relate directly to accountants.

Consider what has changed in the calculation of vacation pay, and also determine how to calculate vacation pay.

The procedure for calculating vacation pay - what has changed for 2020?

Officially, the payment of funds is due to all employees who go on vacation. Changes may occur due to the fact that during the year there may be more public holidays. It depends on them the total amount of vacation pay.

The main law that controls the calculation is regulation number 922, approved by the Government of the Russian Federation.

In the new calculation order, the formula does not change, but:

1. Another will be the coefficient of the average number of days worked by a specialist. In 2020, it is equal to 29.3, as in 2018-2019.
2. The average salary of an employee is also taken into account.
3. The calculation period, of course, also affects the size of the amount. It refers to the amount of earnings in 1 day.
4. The time worked in the company also affects the payment. For example, under the new legislation, an employee will be able to go on vacation after working for six months. Then the amount will be calculated not for 12, but for 6 months.

As a rule, vacation pay is calculated in such cases:

1. If you have worked for a year.
2. When you have worked for 11 months and you need to go on vacation.
3. If you decide to quit.
4. When you are on sick leave and need more rest due to poor health.

In all situations listed above, hours worked and total earnings will be considered.

Required data for calculating vacation pay 2020

When calculating the monetary reward during the holiday, information about:

1. Accrued allowances.
2. Statutory premiums.
3. All kinds of surcharges, which are calculated at certain rates.
4. The number of salaries, rates that the employee takes.
5. Surcharges that rely on the class, qualifications of a specialist.
6. Seniority bonus.
7. Bonuses for difficult working conditions. For example, northern payments.

All bonuses and allowances that can be paid to an employee will be approved by the head, director of the company. Usually, the accountant submits a calculation in which he describes all kinds of surcharges and the total amount of vacation pay. What to take into account - the employer chooses.

Note that quarterly bonuses will only be accrued if a billing period follows at the time of their calculation.

In no way will the amount of vacation pay be affected by:

1. Funds needed for business trips.
2. Hospital payments.
3. Help.
4. Meal reimbursements.
5. Funds for transportation costs.
6. Disability pay.

Calculation of average earnings for vacation pay in 2020 - calculation example

To determine the average earnings for 1 day, you must use the following formula:

It can be used with a full month worked.

And the formula for calculating the vacation pay will be as follows:

Here's an example:

In 2019, citizen Ivanova earned 120 thousand rubles (SZ). To this amount, you can add all the bonuses that you received during the year.

1. Her average monthly earnings (SMZ) will be equal to 12 thousand rubles. The total annual salary should be divided by 12.
2. The average daily earnings (SDZ) of a citizen will be equal to 409.55 rubles. It is necessary to divide the SMZ by a factor of 29.3.
3. The amount of holiday remuneration will be equal to: 11467.4 rubles. This is based on 28 calendar days.
4. Follows: 409.55 x 28 = 11467.4.

The new factor for calculating vacation pay by 2020 - formulas and examples of calculating the new factor

When calculating the average payout earnings in 2019, it was decided to take into account the coefficient equal to 29.3 in 2020 as well.

The indicator is necessary in order to know what is the average number of days in a month, and to calculate correctly the average daily earnings, and then the amount of vacation pay.

There are several cases when an employee should follow different calculation procedures:

1. When the specialist has worked for a full year

Under such circumstances, the calculation procedure will be as follows:

2. If the billing period is less than a month or a year

This is the most common situation, as employees may be asked to take a vacation before the year worked.

Follow these instructions:

1. Calculate the days that were fully worked for each month. To do this, multiply the coefficient 29.3 by the number of months.
2. Count the days that were not fully worked. You should divide 29.3 by the total number of days in the month and multiply by the previous number of days.
3. Add up the scores for the first two items. So you get the number of days that are taken into account in the next calculation.
4. Calculate SDZ: divide your total income by the previous number of days.

Here's an example:

Citizen Ivanova worked in the company for an incomplete year - 9 months. The accountant accepted her application and began to calculate vacation pay:

1. Total income: 120 thousand rubles.
2. SMZ. We divide the total earnings by 9 and get: 13333.33 rubles.
3. SDZ. The resulting indicator is divided by the coefficient and we get: 455.06 rubles.
4. Vacation pay at half rest, that is, at 14 days, will be as follows: 455.06 x 14 \u003d 6370.84 rubles.

3. When the citizen did not use the vacation

Each employee can count on compensation for the rest, which he did not use. Upon dismissal or during the continuation of work, the calculation will be the same.

To determine the amount of compensation, you should use the instructions indicated in the case of an incomplete billing period. But only one last point changes in the scheme - SDZ is multiplied by the number of days of your total rest period.

So, by selecting the desired number from the table, you can substitute it into the same calculation formula.

4. When taking into account received bonus payments

Let's start right away with an example: Citizen Sidorova worked for a full year - from February 2019 to March 2020. Her statutory leave is 28 days. Sidorova's annual income is 150 thousand rubles. In December 2019, she was paid a bonus of 12 thousand rubles.

To calculate vacation pay along with bonus payments, we follow the following scheme:

Annual salary + bonus / 12 / 29.3 x28

It turns out that Sidorova will be paid vacation pay in the amount of: 150 thousand rubles. + 12 thousand rubles. / 12 / 29.3 x 28 \u003d 12,901 rubles.

If citizen Sidorova worked for less than a year, for example, she went on sick leave, then the bonus would be calculated according to this formula:

Note that quarterly, monthly bonuses are taken into account in full. But the annual, reporting premium may be subject to adjustment. For example, if it is paid after the vacation.

We list which bonus payments will be taken into account when determining vacation pay:

Award type	Accrual time, billing period only
One-time incentives that are paid under the OT system.	All are taken into account.
Additional payments once a month.	All are taken into account. But 1 surcharge is equal to 1 month. For the same calendar month, 2 surcharges cannot be taken into account.
Payments due 1 time per quarter, 1 time per six months.	All are taken into account. The accountant can divide them into parts, paying them monthly to the employee, but the entire amount will be considered.
Bonuses laid 1 time per year, or for length of service.	Those that will be accrued for the year that will precede the vacation are taken into account.

Now you can plug the required numbers into the formula and calculate your bonus and vacation payouts.

5. With a promotion, but no bonuses

With this procedure for calculating vacation pay, you must first of all know the indexation coefficient. It is calculated like this:

Consider an example that will help you understand the calculation:

Citizen Fedorov worked at Romashka from April 2019 to April 2020. An order has already been signed that he will go on vacation from April 15, 2020 for 28 days. The citizen worked out the period completely, without going to the sick leave. The salary of a small-level specialist was 15 thousand rubles. After 6 months, that is, in September 2019, Fedorov was promoted. His salary began to amount to 25 thousand rubles.

1. We determine the coefficient - the increase indicator. The second salary should be divided by the first: 25,000 by 15,000. It turns out 1.6.
2. We will carry out indexation for two periods: the first and second six months that Fedorov worked.

1) In April-September 2016, the income amounted to 90 thousand rubles. The initial salary (15 thousand rubles) should be multiplied by the number of months that were worked out.

2) For October-March 2017, Fedorov's income amounted to 240 thousand rubles. The salary that was increased should be multiplied by the coefficient obtained and the number of months: 25,000 x 1.6 x 6.

• 3. Calculate vacation pay. Divide the total income (90 thousand rubles + 240 thousand rubles) by 12 and by 29.3, and then multiply by the number of vacation days (28). It turns out the amount of 26,279 rubles.

6. With an increase and possible bonuses

Vacation pay will be calculated based on general formula, but only the coefficient will change.

To calculate it, follow this scheme:

Please note that the following payments are not taken into account:

1. Bonuses accrued based on the results of work performed. Usually they add a bonus equal to 10-15% of the salary.
2. Semi-annual bonus, which amounted to 1-3 salaries.
3. One-time payments. They are not dependent on salary.

Calculation of vacation pay and sick leave in 2020

In this article, we will understand how vacation pay is calculated What formulas are used for this. In addition, we will analyze an example of calculating vacation pay.

Leave is different, it can be the next basic paid leave, maternity and childcare leave, temporary disability leave. Vacation is granted to an employee on the basis of an employee's application, a sample of which can be downloaded, and an order to grant leave.

As we will consider in detail in the next article. When an employee goes on vacation, he receives vacation pay. All types of vacation pay are calculated based on the average wage for the billing period. In this article, we will consider how the calculation is carried out holiday pay for an employee at the next main vacation.

How to calculate vacation pay for an employee?

To determine the amount of vacation pay due to an employee during the next vacation, you need to calculate the average daily earnings and multiply it by the number of vacation days.

The main task here will be to determine the average daily earnings (SDZ).

The formula for calculating the average daily earnings for vacation pay:

SDZ \u003d ZP / Drab.,

RFP- accrued wages for the billing period,

Drab. - the number of days that the employee worked during the billing period.

When determining the accrued wages (CP), all payments that are provided for by the wage system at this enterprise must be taken into account. Various social payments that are not related to wages are not taken into account, for example, material assistance, travel expenses, meals, etc.

The settlement period for calculating vacation pay is 12 months preceding the vacation. If the employee did not have time to work for 12 months. at the enterprise, then the billing period is taken from the moment the employee is hired.

Thus, we get that the RFP is the accrued salary for the 12 months preceding the vacation.

Now let's figure out what Drab is, that is, how to determine the number of days that an employee worked in the reporting period.

If an employee has worked every day for 12 months, then everything is simple. Just multiply 12 by the average number of calendar days, since April 2, 2014 this number is 29.3.

Drab. = 12*29.3

If the employee has not worked all 12 months every day, which is most often the case, then it is a little more complicated. Perhaps he was ill for some time, went on some kind of vacation, or was absent for some other reason. In this case, the number of days worked by him in 12 months. should be calculated as follows.

Drab. = Dp. + Days,

Dp.- number of cal. days from fully worked months,

Days- number of cal. days of incompletely worked months.

Dp. = number of months fully worked * average number of calendar days.

Days \u003d ((Crab.1 / Ktotal.1) + (Crab.2 / Ktot.2) + ...) * 29.3.

Crab.1 - number of waste cal. days in the first is not fully worked out. month,

Ktot.1 - total number of cal. days in the first incomplete work. month.

Crab.2 - number of waste cal. days in the second is not fully worked out. month.

Ktot.2 - total number of cal. days in the second is not fully worked out. month.

29.3 - the average number of calories. days.

Having calculated the average daily earnings (SDZ), we can determine the amount of vacation pay (O).

General formula for calculating holiday pay

O \u003d SDZ * number of vacation days

I understand that most likely the above formulas will cause some difficulties, so that everything becomes completely clear, I propose to consider an example of calculating vacation pay.

Practical video: “How to calculate vacation pay for an employee?”

An example of calculating vacation pay for an employee

An example of calculating vacation pay for an employee

The employee's salary is 10,000 rubles, plus he receives a monthly bonus of 5,000 rubles.

The billing period is 12 months (from 01/01/2013 to 12/31/2013).

Of these 12 months, the employee worked a full 10, 2 months did not work completely: he was ill in March for 4 days and in June for 10 days. For March, the employee was charged 12140 rubles, for June 7860 rubles.

1. We calculate the wages accrued for the billing period (year):
   ZP \u003d 15000 * 10 + 12140 + 7860 \u003d 170000 rubles.
2. We count the number of days from fully worked months:
   Dp. = 10 * 29.4 = 294 days.
3. We count the number of days from incompletely worked months:
   March:
   total calendar days:
   Ktot.1 = 31 calendar days,
   worked:
   Crab.1 = 31 - 4 = 27 calendar days.
   June:
   total calendar days:
   Ktot.2 = 30 calendar days
   worked:
   Crab.2 = 30 - 10 = 20 calendar days.
   Days = (27/31 + 20/30) * 29.4 = 45.2 days.
4. We calculate the total number of calendar days worked by an employee for 12 months:
   Drab. = Dp. + Days = 294 + 45.2 = 339.2 days.
5. We consider the average daily earnings for 12 months:
   SDZ \u003d ZP / Drab. \u003d 170,000 / 339.2 \u003d 501.2 rubles.
6. We calculate the amount of vacation pay for 28 days:
   O \u003d SDZ * 28 \u003d 501.2 * 28 \u003d 14033.6 rubles.

I hope that now the question of how to calculate vacation pay for the next vacation is not difficult. If you still have questions, write, ask. I will try to answer all the questions that have arisen on the topic of calculating vacations. In the next article, we will explore

Only an accountant can say what a difficult task it is - to correctly calculate the amount of vacation pay. This amount of compensation is easily determined only in the standard case, when an employee went to work strictly according to calendar schedule. But this rarely happens. Someone was sick, someone took a vacation at their own expense, and someone combined work in two places. There are recommendations in the legislation for such cases.

What is vacation pay?

All the main points and rules for calculating vacation payments, granting vacation and its terms are described in T.K. Russian Federation. Article 114 explicitly states that for the employee during the annual rest warranty is maintained for workplace or position. The time spent on vacation is paid in the amount of earnings per month, which is determined by the number of 28 days.

According to the law, for the first time, an employee can take advantage of annual leave after working at the enterprise for six months from the date of admission. If during this period the employee used vacation at his own expense for more than two weeks, then this time is not included in the calculation of vacation pay.

If necessary, the employee can receive leave in advance, before this period, you only need to agree on this with the boss. In some cases, the duration of the vacation period may be increased or, due to production needs, the vacation periods are changed. All changes must be notified to the employee. Articles 115 and 116 Labor Code R. F. provides for types of additions to the standard vacation period. Here it is:

• about harmful working conditions;
• about the special nature of tasks;
• about irregular working hours.

Vacation increases in the case of work in the Far North or in other cases, which are regulated by state laws.

There is no maximum limit for legal leave extensions. Holidays and weekends are not payable and are not included in the number of days of rest.

In order for the enterprise to avoid disputes between employees about the time of going on the next paid vacation, the administration develops and posts a mandatory schedule of annual holidays for review. The law determines the time for drawing up such a schedule no later than 14 days before the beginning of the next year. This document is equally important for administration and employees. By agreement between the employee and the employer, vacation can be divided into parts at different times. The only condition under the law is that one of the parts of the vacation be at least two weeks.

All calculations to determine the amount of vacation pay and their payment must be made before the start of the rest period no later than 3 days. To calculate the amount of vacation pay, it is necessary to determine the amount of average earnings. There is a list of previous payments that are taken into account when calculating vacation pay. Basically, all the amounts that the employee received for the performance of labor duties and tasks are included, compensation and other payments are not included in the list.

What payments are taken into account when calculating vacation pay?

When calculating vacation pay, the employee responsible for calculating it must take into account the following types of payments:

earned amounts of money that were credited to the employee in accordance with the accepted payment system in this organization;

teachers add to this amount cash, accrued for additional hours of work;

correspondents of publications and cultural workers are taken into account the fees they receive;

bonuses received for the billing period to a fixed salary for length of service, skill, length of service, etc.;

money received for harmful labor, allowances provided in certain areas. Overtime pay;

all premiums accrued during the accounting year. Monthly bonuses are added, accrued remuneration for the quarter, six months, based on the results of the completed annual period;

in cases where the time for calculating vacation pay is less than the period for which the remuneration is made, then monthly part is calculated and taken into account in the calculation. If the remuneration is accrued for the time worked, and the employee missed some days, then the funds calculated for the actual exits are taken into account;

all bonuses based on the results of the past year, if they were calculated for the year preceding the holiday, are taken into account without fail, even if the accrual date does not coincide with the reporting period.

Types of payments that are not taken into account when determining vacation pay

The list of payments that cannot be taken into account when calculating vacation pay.

Vacation pay example.

To calculate the average earnings for calculating the amount of vacation pay or for payments for unused vacation, all the amounts listed are added together. Then divide by the number 3 and 29.3. The first number indicates the number of months taken into account, and the second - the average monthly number of days of the month. If the enterprise has a collective agreement, then the calculation of the average wage can be done in a different way in accordance with the provisions of this document. Wherein there should be no infringement of the material well-being of the employee compared to the standard calculation, otherwise it is against the law.

The procedure for calculating and charging taxes on the amount of vacation payments

Since vacation pay is the income of a citizen, then the company is obliged to correctly calculate and pay tax on it to the state budget. Tax on income in the form of vacation pay is subject to a fee of 13%. All of these recommendations are described in more detail in Tax Code Russian Federation. The amount of tax is withheld from the employee upon the fact of issue, and the transfer to tax authorities made on the day of receipt of funds in a banking institution.

From the amount accrued to the employee as vacation pay, other taxes are paid. Payments for contributions to pension and social insurance are obligatory.

When accruing unified social taxes and other payments on the amount of vacation pay, the amount of funds subject to income tax is reduced.

Features of calculating vacation pay

Prizes

The amount of a one-time bonus for a year, half a year or a month is included in the calculation of the amount of vacation pay only if it relates to direct remuneration for paying for the labor process. Prizes accrued for other achievements, victories in competitions, bonuses to holiday dates, are not taken into account.

To calculate the amount of vacation pay, taking into account the bonus, you need to add the total amount of all remunerations to all types of earnings for the year and divide by 12 months, and then another 29.3. If in the reporting period there are two identical bonuses, for example, at the end of the year, then the amount of one premium is taken into account, reflecting the reward for this time. To calculate the part of the remuneration taken into account when working for a period less than that specified in the bonus, you need to divide the entire amount by the standard required number of working days and multiply by the number of actual exits.

Shortened day or part-time work week

The provisions of the Labor Code provide, in agreement with the administration, to establish working time part-time or weekly with payment in proportion to the time spent in the organization. It also states that work in such conditions does not carry any restrictions regarding vacation for workers.

If an employee works part-time or a week, there are no special features for this case. The calculation is based on the fact of working hours, and the number of days on vacation does not change and contains 28 days.

Lack of earned funds

It happens that during the billing period the employee did not work for some time. In this case, only the actually worked months and incomplete worked months are taken into account in the calculation. The number of actual outputs is determined, which will be proportionally taken into account in the calculation.

Employee salary increase

To do this, you need to calculate the coefficient for increasing wages. The amount of the new payment for the month is divided by the amount of salary before the increase for the same period. With the help of the obtained coefficient recalculation of average earnings in one working day. Such indexation is carried out with an increase in wages by order in the entire unit. If the salary is raised to one of the employees, then the adjustment is not made.

Vacation after six months of work

After working in the organization for the prescribed six months, the employee can take a vacation and use all 28 calendar days in full. In this case, the actual time worked over the past six months and all accrued wages are taken into account. If such an employee leaves the enterprise earlier than he has worked for the prescribed year, then the manager has the right to deduct the amount of debt from the dismissal payments for unworked days on early leave.

Vacation experience includes time periods of actual hours worked, rest days and holidays, granted annual leave, downtime due to the fault of the administration, forced absenteeism.

Vacation without pay for up to 2 weeks is counted, the period of being on sick leave. There may be other cases described in the provisions of the collective agreement.

The length of service for the onset of the right to rest does not include a period of absenteeism, leave granted to mothers up to the age of a child of three years, leave without maintenance lasting more than 2 weeks.

part-time

Holidays for part-time employees are provided simultaneously at two places of work. Since the law does not provide for changing the length of rest days for part-time workers, this number of days must match provided that the length of service for accruing leave was similar in both places.

If at one of the workplaces an extended vacation is laid down for certain categories of workers, then at another place the part-time worker is provided with leave without pay for a mismatched number of vacation days.

When working, including part-time work within one organization, it is easier to calculate vacation time due to one calculation. But, if the time of work by agreement at the main job and part-time duties do not coincide, then two different calculations are made.

Employee transfer

When transferring an employee, the contract on work at the previous place is considered terminated. Upon dismissal of an employee, must account for all compensation if for some reason he did not use his vacation. At the new place, the seniority for vacation and the calculation of vacation pay is carried out in accordance with the existing schedule. The transfer of employees within one enterprise is calculated according to the same scheme.

Exit from maternity leave

If during the parental leave there was no increase in wages, then the calculation is made according to the standard scheme. The year preceding the maternity leave is taken as the billing period. Time off for pregnancy and child care up to three years is excluded from the calculation.

Each employee should know how the amount of vacation pay is calculated, because this will allow him check the correctness of the calculation and initially determine the amount of funds that you can count on during your vacation.

What is vacation pay

In accordance with the current labor legislation, each employee has the right to annually enjoy a fairly long period of rest, during which he retains his workplace and position. Vacation time is paid by the employer, and the salary is given to the worker in advance.

Vacation pay is actually the salary of an employee for the time that he could work, but will rest. Thus, vacation pay is a cash payment to an employee before vacation, which is average salary employee for rest days.

How to calculate vacation pay in 2019

The exact formula for calculating vacation pay is determined by the Regulations on the peculiarities of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation No. 922 dated December 24, 2007 (hereinafter referred to as the Regulation).

The average daily wage of a worker is calculated by the formula:

D - the employee's income for the past year before the vacation;

12 is the number of months in a year;

29.3 - the average number of days in a 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. Applying the formula

240 000 / 12 / 29,3

and we get an average daily wage equal to 682.60 rubles. This is ideal when an employee worked all the working days in the settlement stage (year).

How to calculate vacation pay if some months of the billing year are partially worked out by workers? 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 full months and the number of days in incomplete months.

For example, an employee worked 11 months out of the 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 (monthly 20,000 rubles in one of the months 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.

Further, in order to make the final calculation of vacation pay, it is necessary to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full leave for 28 days. So, 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 work month per year from the second example.

Don't know your rights?

Record all information about the calculation of vacation in a note-calculation in the form T-60. The form and sample filling out the document can be downloaded.

Payments taken into account when calculating average earnings

According to the Regulations, all payments made to the employee by the enterprise are used to calculate the average earnings. These include:

• salary (salary, hourly payment, percentage of revenue, commissions, etc.);
• salary received by the employee in kind;
• material maintenance for the hours worked by civil servants and municipal employees;
• honoraria for media and cultural workers;
• payment to teachers of vocational schools for overtime hours or reduced workload for the current academic year, regardless of the time of accrual;
• allowances and surcharges (for secrecy, for knowledge foreign languages, for long service, for class leadership in educational institution And so on);
• compensation for unfavourable conditions labor;
• other bonuses and payments.

How to take into account the bonus when calculating vacation pay, read.

At the same time, the calculation does not take into account various social compensations (material assistance, payment for lunches, compensation for travel, training, etc.).

In addition, when determining the average daily earnings, the amounts accrued for the periods are not included in the calculation:

• maintaining an average salary for an employee in accordance with labor legislation, except for breaks for feeding babies;
• sickness or maternity leave;
• downtime due to the fault of the employer or for reasons beyond the control of both parties;
• impossibility to carry out labor obligations in connection with the strike, although the employee did not strike personally;
• additional paid days off allocated for the care of children with disabilities or disabled since childhood;
• other cases of release from work with full or partial pay or without pay.

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 labor relations. Contemporary labor law does not establish methods for calculating the days of rest to which the worker is entitled at the time of dismissal, therefore, when calculating, the Rules on regular and additional holidays are used, approved. Tax Code of the 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 year. The number of vacation days due to the worker (Ku) is calculated by the formula:

Ku \u003d (Mo × Ko) / 12,

Mo - months worked by a citizen;

Ko - number of days annual leave employee;

12 is the number of months in a year.

Another method of calculation, which is also used by employers, was proposed by Rostrud in letters No. 5921-TZ dated October 31, 2008, No. 1920-6 dated June 8, 2007, and No. 944-6 dated June 23, 2006. 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 leave / 12 months) or more if the employee’s vacation is more days (for example, for teachers 56/12 = 4.67 ). The number of months worked by a citizen, when calculating vacation days, is considered in such a way that surpluses of less than half a month are excluded from the calculations, and more than half are rounded up to a full month.

However, this method is not always accurate. If in this way we calculate the number of vacation days earned for half a year of work, we will get not 14 days, but 13.98 days, and the current legislation did not provide for the possibility of rounding vacation days. The Ministry of Health and Social Development separately in its letter dated 07.12.2005 No. 4334-17 informs that if an enterprise decides to round off vacation days, then this should always be upwards - in favor of the employee.

How is vacation pay calculated upon dismissal

In accordance with applicable law, upon dismissal, an employee must receive, among other things, due payments and compensation for unused by the time of termination employment contract vacation. The law does not provide for any established 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 needed to understand how vacation pay is calculated upon dismissal is the number of vacation days "earned" by the employee by the day the employment contract is terminated.

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Thus, the amount of vacation pay upon dismissal is determined by multiplying the average daily salary of an employee for the past billing year by the number of vacation days earned but not used by the employee.

For example, how to calculate vacation pay if the average daily salary of an employee is 682.6 rubles? Suppose, after the last vacation and before the dismissal, the employee worked for 6 months, that is, he already “earned” 14 days of rest (half of the standard 28-day vacation). We believe:

682.6 × 14 = 9556.4.

9,556.4 rubles - compensation for unused vacation, which must be paid to the employee upon termination of the employment contract.

Summing up, we can say that labor legislation in the field of determining the calculation of the number of vacation days due to the employee by the day of dismissal is imperfect. One of the calculation methods is set normative act 30s of the last century, which operates in the part that does not contradict modern legislation. Another method is proposed in a recommendatory form and is largely criticized. However, each employer has the right to choose one of the available calculation methods for their organization. The main thing is to remember that any inaccuracies in the calculations (fractional values, etc.) should be interpreted to the benefit of the employee.