How to calculate holiday pay. How is employee leave calculated?

Every officially employed worker has the right to annual paid leave. This is stated in Art. 114 ZhK RF. In addition, vacation must be paid by the employer, based on the average earnings for Last year. It's not about calendar years but about the workers.
Each working year begins on the date when the employee entered into an employment contract with the employer.

The annual leave of each employee is paid by the employer. But not every employee knows how vacation pay is calculated correctly. The amount of vacation pay depends on the employee's earnings for his last working year, as well as on the number of days actually worked by him in this year. Wages from previous jobs are not taken into account.

Months for calculation are taken based on the last working year of the employee. For example, an employee got a job on 06/15/2017. To calculate vacation pay, you should take the period from 06/15/2017 to 06/14/2018.
If the employee did not actually work for the last working year and he was not paid wages, then the previous 12 months before this period should be taken for calculation.

To calculate the actual days worked in the working year, you should know which periods are included in the length of service for calculating vacation pay and which are not. This is stated in Art. 121 of the Labor Code of the Russian Federation. The length of service giving the right to leave includes periods:

• actual work;
• periods when the employee did not actually work, but his place of work was retained;
• periods of forced absenteeism due to the fault of the employer;
• vacation periods at their own expense, but not more than 14 calendar days a year.

When calculating the annual earnings of a particular employee, all "labor" payments are taken into account:

• wage;
• official bonuses that are spelled out in the employment contract;
• various compensations and payments.

The following payments are not taken into account:

• material aid;
• compensation for lunch and travel;
• sick leave payments;
• payments during maternity leave, as well as for childcare up to 1.5 years;
• other payments.

How to calculate vacation pay for the year? The formula for calculating vacation pay is as follows:
Otp = avg. Zarpl. * number of days off, where Otp - the amount of vacation pay, and Wednesdays. Zarpl. is the average daily earnings of an employee for the last working year.

The average earnings of a particular employee for the last working year he worked is calculated using the following formula:
Wed salary \u003d D / 12 / 29.3, where D - total amount annual income, 12 is the number of months in a year, and 29.3 is the average number of days in a year. This value is constant and it is established by the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation No. 922 of December 24, 2007.

For example, an employee before vacation received an annual income of 445,000 rubles. His average daily earnings for calculating vacation pay will be equal to:
445,000 / 12 / 29.3 = 1,265.64 rubles.

How to calculate vacation pay if this employee worked partially for some months of the billing period? The average income of such an employee for 1 day is calculated by the formula:
D / (29.3 * number of complete months and days)
For example, an employee goes on vacation after actually working 10 full months and 9 days. Over the last working year, he earned an income of 362,000 rubles. Thus, his average daily earnings will be: 362,000 / (29.3 * 10 + 9) = 1,198.68 rubles.

Now, to calculate the total amount of vacation pay, you need average earnings multiply the employee by the number of vacation days. "Standard" leave lasts 28 calendar days, but some employees can count on additional leave. The grounds for its provision are specified in Art. 116 of the Labor Code of the Russian Federation. The duration of the allowance for each individual category of workers is specified in Art. 117 - 119 of the Labor Code of the Russian Federation.

For example, an employee goes on vacation for 28 calendar days. For the last working year he worked, he received an income of 615,000 rubles. Thus, the amount of his vacation pay will be equal to:
(615,000 / 12 / 29.3) * 28 \u003d 48,976.1 rubles.
If an employee with the same income worked for a full 7 months and 27 days before the vacation, then he will receive vacation pay in the amount of:
(615,000 / 29.3 * 7 + 27) * 28 = 74,192.16 rubles

How to calculate vacation pay for 2 weeks? The employee has the right to split his vacation, but one of its parts cannot be less than 14 days.
For example, with the same annual income, an employee goes on vacation for 14 calendar days. He will receive vacation pay in the amount of:
(615,000 / 12 / 29.3) * 15 = 24,488.1 rubles

How to calculate vacation pay for an employee who is entitled to additional leave. For example, an employee has an irregular working day. According to collective agreement, he has 5 days of additional leave. For the last working year, he received an income of 541,000 rubles. He will receive vacation pay in the amount of:
(541,000 / 12 / 29.3) * (28 + 5) = 49,237.8 rubles

Upon dismissal, the employee is entitled to receive compensation for his unused vacation. To do this, you need to know the exact number of vacation days that this employee “earned”. How to correctly calculate vacation money before dismissal?
The exact number of vacation days is calculated by the formula:
(M * K) / 12, where M is the number of months actually worked, K is the number of vacation days, and 12 is the number of days in a year.
For example, an employee has worked a full 7 months. He is entitled to: (7 * 28) / 12 = 16 days of vacation.

What is a vacation?

This is a vacation that every citizen of our state earns for himself during the year, working under an official contract. For citizens with ordinary professions, vacation is 28 days, and calendar days, not workers, for 12 months.

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There are also separate categories professions with heavy or hazardous conditions labor, whose vacation is increased to 49 or 56 days, depending on the specialty. These include: teachers, doctors, the Ministry of Emergency Situations, miners and many others.

Also, in some cases, holidays are divided into 2 holidays, 14 calendar days each. By law, it is allowed to divide the vacation into 2 and 3 parts. Recently, such an experience has become more common, it is much more convenient for citizens and employers for an employee to go on vacation for 14 calendar days. Thus, the employer provides the opportunity to relax as much as possible in the summer. The second part of the vacation is distributed over the rest of the year.

Vacation pay is calculated using a simple method based on the average daily earnings for the year. Taking the date of going on vacation, we count 1 year from it, and the average salary is calculated. If earlier it was necessary to look for a familiar accountant and ask him to calculate your vacation in order to check whether it was calculated correctly, now there are formulas on the Internet that you can easily calculate yourself.

Also, for the very lazy, there are online calculators, you only need to write down the correct numbers there.

If you take a vacation for two weeks, then you should count the last 6 months.

Vacation pay rules

They are charged in accordance with Russian legislation. Provided that the employee is officially employed, otherwise the correct calculation and payment of vacation pay can be sought through the court.

Calculated by a formula, one for all.

We take the average earnings (per day) and multiply by the number of days.

And the average salary is calculated by the formula:

Average daily earnings \u003d salary for the year / (12 months * 29.3) 12 months - the number of months in the billing period, it can be 6 months. 29.3 is the average number of days in a month. Established in accordance with the law, from April 2, 2014.

Previously, this figure was 29.4.

The calculation of the average daily wage includes only wages and bonuses, both monthly and lump sum. But material or other assistance provided by the enterprise to the employee, sick leave payments and other types of payments that are not related to salary or bonuses are not included. Any income that is not held as a salary.

Thus: material assistance for the birth of a child is not included in the average daily salary when calculating vacation pay.

When is vacation pay due?

According to the legislation of the Russian Federation, the employer, like the employee, is obliged to inform about the planned vacation in advance. The law spelled out 2 weeks before the start of the holiday.

Although at enterprises it is compiled at the beginning of the year, after new year holidays. Often due to illness and unforeseen circumstances, the schedule is confused and shifted. Vacation pay must be paid to the employee 3 days before going on vacation, no later. In this case, the organization will deduct from the amount of vacation pay income tax 13%, since it was taken into account for the entire previous period.

If the employer was unable to pay the employee timely vacation pay, the employee may demand that the vacation be postponed to another date. If the employer refuses to postpone the vacation or pay vacation pay on time, you can file a complaint with the Labor and Wage Inspectorate.

The manager will be fined according to the law Russian Federation. The legislation also states that an employer can delay the payment of vacation pay for no more than a week in case of serious financial difficulties.

An employee may refuse leave. In this case, the employer must pay him compensation. It is also calculated using the same formula. The same way compensation is considered when a person decides to quit. In the case of the dismissal of a worker, compensation is calculated on the last day of work. And it is paid along with the calculation.

Calculation of vacation pay for an incompletely worked billing period

What is an incomplete period?

This is when an employee had a sick leave or other case when the employee could not be at work, but the average daily wage was accrued.

For example: sick leave, student leave, as well as administrative days and leave at their own expense. An exact list of cases that are excluded from the period can be found in the regulation of the Government of the Russian Federation No. 922, paragraph 5, of December 24, 2007.

Here are some examples:

The worker has 20 working days in a month, there are still overtime, but he was on sick leave for several days. Sick leave, although it was issued along with the salary, it still needs to be deducted from the total period.

If the employee got a job after the New Year holidays, then the month is also not fully worked out, from total number holidays are deducted.

In such cases, the average daily salary is calculated using the formulas:

KRD \u003d 29.3 / KD x KKD for work;

KRD - the number of settlement days;

KD - the number of calendar days in a month not fully worked;

KKD for worked - the number of days in incomplete month per hours worked.

Next, we add the duration of fully worked months, which is equal to 29.3, and the resulting number of months not fully worked. And we get the number of calendar days that fall on the hours worked.

And the final formula:

ZP /KKD x BDO = CO;

ZP - salary for the period;

KKD - the number of calendar days for hours worked;

KDO - the number of vacation days;

CO - the amount of vacation pay.

An example of how vacation pay is calculated

Here is an example of calculating vacation pay:

the application was submitted on time for two weeks of vacation (14 days). The employee goes on vacation in August. In July he was ill for 7 days.

For the billing period, for 11 fully worked months, he was paid a salary of 346,500 rubles. And for one incomplete 23019 rubles, since we removed sick leave from the funds received. Further 346500 + 23016 = 369519 rubles, wages received for the estimated period of time.

Calculate the number of days in an incomplete month:

29.3 / 30x23 \u003d 22.4 days. From this it follows that the calculation of the vacation will look like this.

SDZ \u003d 369519 / (11x29.3 + 22.4) \u003d 369519 / 344.7 \u003d 1072

1072x14=15008 holiday pay.

In order to correctly and accurately learn how to calculate vacation pay, try to calculate them according to the example given.

If there are no incompletely worked months in the settlement period, which, unfortunately, is extremely rare, then vacation pay is much larger than for workers who have such gaps.

The more administrative, self-paid and sick leave in between, the lower the salary paid for the year and therefore the vacation pay will also be less.

Is vacation pay accrued?

According to the Russian Labor legislation, when calculating the average daily earnings for calculating vacation or other cases, the following are excluded:

• Sick leave, travel allowances, maternity allowances, vacations (annual, urgent, student), strikes and downtime, daily allowances, etc. Therefore, holiday pay does not accrue.
• Any kind of subsidies: travel, material assistance, telephone payments, tuition fees, etc.
• Dividends received from the company's shares, interest on deposits or loans, credits.
• Bonuses that are not related to wages (premium bonus, etc.).

What can be included in the calculation of vacation pay:

The entire official salary + bonuses related to it for the worked billing period.

When calculating the average daily earnings of a working citizen, in no case shall include accruals from which insurance premiums have not been paid to the Pension Fund.

Having received compensation, the employee loses the right to grant him leave for the previous period.
There are some categories of citizens who have the first priority when assigning leave. Mothers with many children, single mothers or fathers, parents of disabled children, parents of young children have the first right to choose a vacation.

Vacation time is an opportunity to see how important the work of an accountant is for each employee of the organization. How correctly and timely the vacation pay is calculated, taking into account all payments, also depends on how this period of twenty-eight days will pass for the employee. Such accruals are very difficult process, because constant changes in legislation require you to be constantly on the alert so that all employees can rest without any problems, receiving compensation.

Types of leave and the procedure for its provision

The basic rules that should be followed by personnel officers and accounting departments of any enterprise when granting vacations to employees are regulated by the Labor Code of the Russian Federation. Chapter 19 is entirely devoted to the consideration of this issue - it states that each worker is entitled to annual vacation lasting 28 calendar days (Article 115 of the Labor Code of the Russian Federation). This does not include public holidays such as March 8, May 1 or November 4.

When an employee is entitled to leave

According to labor legislation (Article 122 of the Labor Code of the Russian Federation), in order to obtain the right to leave, an employee must work in an organization for at least six months. Until the expiration of this period, rest is possible only in exceptional situations by agreement with the employer. Starting from the second year of work experience at the enterprise, another vacation provided in accordance with established order.

Vacation scheduling

Article 123 of the Labor Code regulates the time frame within which the order of rest for the next year must be approved. Such a schedule must be drawn up and approved at least two weeks before the New Year. It is mandatory, both for the management of the organization and for its employees - everyone working at the enterprise must be familiar with this document against signature.

What is extra leave

• having a special nature of work;
• during irregular working hours;
• with dangerous or harmful working conditions;
• workers in the Far North.

Legal regulation

Although the basics legal regulation are set out in the Labor Code of the Russian Federation, many points (insurance premiums or accounting for amounts paid when calculating income tax) are considered in other legislative documents. For example, in a special Decree of the Government of the Russian Federation N 724 dated 01.10.2002, a regulatory framework is provided for the annual lengthening of rest for teaching staff.

Changes in the calculation of vacation pay in 2019

To calculate vacation pay without errors, Chief Accountant enterprises should be aware of the latest changes in relevant legislation. In 2019 Special attention need to pay following points:

• When determining the daily salary of a specialist for vacation pay, one should take into account the salary indexation coefficient, which is calculated using a special formula.
• Income tax is paid not on the day of receipt of funds, but before the end of the month, while using the new reporting form 6-NDFL.
• Payment to the employee must be made no later than three days before the vacation.

How to calculate holiday pay

The procedure for calculating the amount of vacation pay is drawn up with a special note in a specially defined form No. T-60 (or in another form with the details established by Federal Law No. 402 of 06.12.2011). The formula for calculating vacation pay is simple - in order to find out the required result, you need to multiply the number of days of rest by the average daily earnings.

Payments taken into account when calculating vacation

Legislation provides big number payments that are taken into account when calculating average earnings:

• An employee's salary accrued at tariff or piece rates and rates.
• Premium payouts.
• Commission remuneration.
• Other due payments(for example, monetary remuneration to deputies or allowances for long service).
• The fee of employees who are members of editorial offices or art organizations.

Billing period

Depending on the situation, the period to be used to calculate vacation pay amounts will include:

• previous year;
• the time during which the employee was registered in the organization (to calculate the amount of vacation pay, when the number of months that were worked out is less than twelve);
• the last 12 months for which the employee has been paid (if he has not actually worked recently).

According to Labor Code the calculation does not take into account the time when the employee received:

• Payment for the time of training with a break from production.
• Payment for downtime due to the fault of the employer.
• Vacation payments.
• Daily allowance during the trip.
• Temporary disability benefits and other social benefits.
• Pay for additional days off to care for the disabled.

How vacation pay is calculated

Knowing all the necessary data, you can easily figure out how vacation pay is calculated - you need to use the calculation formula below or free online calculator. According to the algorithm, we need to multiply the number of calendar days by the average daily earnings of an employee of the organization, which will give us the desired result.

All this can be expressed by the formula RO = KDO x SDZ, where:

• RO - the amount of vacation pay;
• SDZ - average daily earnings;
• KDO - the number of days of rest.

The procedure for calculating the average daily income of an employee

To correctly calculate the amount of average daily earnings, you need to sum up the entire income of an employee for a given billing period (these can be various bonuses in addition to the fact that he was paid wages, etc.). Based on the Letter of the Ministry of Labor of the Russian Federation of 08/03/2016, this should not include financial assistance and other payments that are not related to labor relations(all kinds of surcharges for travel, food, etc.). Depending on how the billing period has been worked out (completely or not), further calculation when calculating vacation pay will also differ.

Formula for calculating vacation pay for full time worked

The calculation of vacation pay for full time worked is the simplest, but it is not very common in accounting practice (it is required that the start date of the vacation coincides with the first of the month, etc.). In this situation, we apply the formula RO = KDO x SDZ, where you first need to calculate the average daily salary of an employee. To determine it, it is necessary to divide the employee's annual earnings by the product of a special coefficient of 29.3 and the number of months that were fully worked out.

More clearly, all this can be represented by the formula SDZ \u003d ZP / (29.3 x 12), where:

• ZP - salary accrued for the billing period;
• 29.3 - this coefficient is equal to the average monthly number of calendar days;
• 12 is the number of months in a calendar year.

The methodology for calculating the amount of vacation pay (RO) and average daily earnings (SDZ) is shown separately for illustrative purposes only. In accounting calculations, they are used together - the final formula looks like this: RO \u003d BWW x (ZP / (29.3 x 12)), all the components of which you have already sorted out. Learn in practice how vacation pay is calculated for full time worked.

Example: according to the schedule established at the enterprise, on September 1, 2017, the employee goes on vacation - for 21 days. Then the calculation for the payment of vacation pay will be as follows:

• The settlement period for its payment is from 08/01/2016 to 07/31/2017.
• With a salary of 50 thousand rubles. and the absence of other allowances and deductions, the employee's income amounted to 600,000 rubles.
• According to the above formula, the money to be paid is 35,836.18 rubles (21 days x (600,000 / 29.3 x 12).

Vacation pay for part-time work

Very often there are situations when the billing period has not been fully worked out, and vacation pay is calculated according to a different scheme: SDZ \u003d ZP / (29.3 x PKM + MON), where the new abbreviations mean:

• PKM - full calendar months worked by the employee;
• MON - the number of settlement days in the months not worked until the end.

Settlement days in months that have not been fully worked out will be calculated according to the formula MON = 29.3 / DC x OK, with the values:

• DC - the number of calendar days in the month under consideration;
• OK - days (including weekends and holidays) in the incomplete calendar month worked.

If you bring everything to general view, then the formula will look like SDZ \u003d ZP / (29.3 x PKM + 29.3 / DK x OK). This allows you to calculate vacation pay in cases where the billing period is not fully worked out. Let's look at an example of how vacation is paid in this case. Let us take the previous calculation situation, but in this case the employee from 09/06/2016 to 09/20/2016 was on sick leave, and his salary for September was 22,341.56 rubles. The payments we are interested in will be slightly less in total: 35,568.10 rubles (21 days x (572,341.56 rubles / 29.3 x 11 months + 29.3 / 30 days x 16 days).

Compensation for unused vacation

In the event that the employee did not use the vacation (or has a balance from it), he, in accordance with the provisions of the labor law, has the right to monetary compensation:

• upon termination employment contract- for all rest days;
• when continuing work - for the number of vacations exceeding 28 days.

To calculate compensation for unused vacation (CHO), we again need the value of the average daily salary, and the formula takes the form CHO = SDZ x PDO. In this case, PDO is the number due days rest, which can be found in the table:

Vacation pay formula necessary to determine the exact amount of money that will be credited to the employee before vacation. Of course, this is important for many people. This article will tell you how vacation pay is calculated, and what formulas are used for this. In order to make it clearer, examples with specific figures for calculating vacation pay for the main paid vacation will be used. This should help a person better understand this issue.

Exist different kinds holidays. For example, basic paid leave, temporary disability leave or additional paid leave. In addition, vacation pay is paid to women who are pregnant, have already given birth and during the period of child care. For proper legal registration, it is necessary to write an application in advance. It must indicate that a vacation is required. The employer, in turn, must sign the order.

In order to calculate holiday pay you need to take as a basis the average salary of the employee in the billing period. It is necessary to multiply the average daily earnings by the number of vacation days. None special difficulties in all this, should not arise.

First, let's determine the average daily earnings. The formula for its calculation: SDZ \u003d ZP / Drab .. ZP - means the salary that was accrued in the billing period; Drab. - the number of days worked by the employee for the billing period.

It is worth noting that all payments must be taken into account when determining the accrued salary. They must be provided for this enterprise, wage system. However, this does not take into account various social payments that are not related to wages. For example, payment for travel or meals, as well as social assistance.

The 12 months preceding the vacation are the billing period for accruing vacation pay. Of course, a situation may arise when an employee worked less than a year. Then the billing period should be taken from the moment of his employment.

Next, you need to determine the number of days that the employee worked in the billing period (Drab.). Consider a simple example: a person has worked every day for 12 consecutive months since April 2, 2014. To calculate Drab. multiply 12 by the average number of calendar days (in this case, the number is 29.3).

Drab. = 12 × 29.3

Of course, that often people do not work every day throughout the year. Therefore, you need to accurately determine how many days were non-working for the employee. The reasons for this can be different: unscheduled vacation, illness and many others. We calculate:

Drab. = Dp. + Days

Dp. - means the number of calendar days from fully worked months; Days - number of calendar days from not fully worked months.

Dp. is calculated using the following formula:

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

Days is known in this way:

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

Crab.1 - number of calendar days worked, in the first not fully worked months; Ktot.1 - total number of cal. days in the first month not fully worked. Accordingly, Crab.2 and Ktot.2 refer to the second month, Crab.3 and Ktot.3 to the third, and so on. 29.3 - the average number of cal. days.

Now after calculation of SDZ - average daily earnings, you can determine the size of O - vacation pay.

Vacation pay formula:

O \u003d SDZ × number of vacation days.

To make the information more understandable, specific example consider accrual holiday pay for an employee. So, suppose that an employee goes on vacation from January 1, 2014 for 28 days. The salary of this employee is 10,000 rubles. He will also receive 5,000 rubles a month. premiums.

The billing period is 12 months (from 01/01/2013 to 12/31/2013). But the employee, due to illness, worked only a full 10.2 months. In March, he was absent for 4 days, and in June - 10. Accordingly, the salary in these months was less: in March - 12,140 rubles, and in June - 7,860 rubles.

1) We calculate the salary: RFP = 15000 × 10 + 12140 + 7860 = 170000;

2) Number of days from fully worked months: Dp. = 10 × 29.4 = 294 days;

3) We count the number of days from not fully worked months: in March (cal. days - 31 = Ktot.1) worked: Crab.1 = 31-4 = 27 cal. day. In June (cal. days - 30 = Ktot.2) worked: Crab.2 = 30-10 = 20 cal. days.

Days = (27/31 + 20/30) × 29.4 = 45.2;

4) Now we calculate the total number of days that were worked out in 12 months:

Drab. = Dp. + Days = 294 + 45.2 = 339.2 days;

5) We calculate the average daily earnings for 12 months:

SDZ \u003d ZP / Drab. = 170000/339.2 = 501.2

6) And now we calculate the amount of vacation pay for 28 days:

O \u003d SDZ × 28 \u003d 501.2 × 28 \u003d 14033.6 rubles.

Thus, using holiday pay formulas you can independently calculate the amount of money that will be credited. Using examples, you can easily understand all this. Of course, every case has its own nuances. Perhaps the accrual of vacation pay happened in a different way. But that would be more of an exception. Most of the calculations of basic paid holidays occur in this way.

Vacation pay calculator calculates according to the rules of Art. 139 of the Labor Code of the Russian Federation and, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

How to work with the calculator:

1. To calculate vacation pay (compensation), you need to find out the billing period. By default, the proposed billing period is 12 months prior to the start date of the vacation (or dismissal). The rules for choosing a billing period are specified in the Government Decree.
2. If there are periods in the billing period that must be excluded when calculating average earnings (for example, the employee was on sick leave or on a business trip), you indicate the number of calendar days of exceptions in the "excluded days" column. At the same time, the Salary column should indicate the amount of wages and other accruals for the time worked this month. What periods are excluded when calculating average earnings can also be found in the Government Decree.
3. If in the billing period the company increased official salaries ( tariff rates) to all employees of the enterprise, it is necessary to apply the indexation coefficient. The coefficient is calculated by dividing the new salary (tariff rate) by the old salary (tariff rate). For example, the salary has increased from 15,000 to 18,000 rubles, the coefficient will be 18,000/15,000 = 1.2. The coefficient is affixed in the months preceding the month of salary increase.
   The right to apply the coefficient arises only if the salaries and tariff rates have increased for all employees without exception. If at least one employee has not been promoted, the coefficient cannot be applied.
4. If the employee worked only in the month of going on vacation, it is necessary to enter the amount of accrued earnings for the days worked in this month in the “Salary” line.
5. If the employee has not worked a single day before the vacation, to calculate vacation pay, you must specify the salary (tariff rate) established for the employee.

Calculation mechanism:

The average earnings for a fully worked period is calculated by dividing the amount of income for the billing period by the number of months in the billing period multiplied by the average monthly number of calendar days (now set to 29.3; before 04/02/2014, the value of 29.4 was used).

1. Vacation pay is calculated by multiplying the average daily earnings by the number of vacation days. Please note that calendar days of vacation are considered including weekends (but excluding public holidays). To calculate the number of calendar days of vacation, we recommend using.