How is the first vacation calculated? The formula for the correct calculation of vacation pay

Labor Code Our country provides for the mandatory provision of all employees of any enterprise or organization. New law establishing the procedure for calculating vacation pay in 2019 was not adopted. Therefore, vacation payments should be considered taking into account Article 139 of the Labor Code of the Russian Federation and paragraph 4 of the Regulations on the features of the procedure for calculating the average wages(approved by the Government of the Russian Federation on December 24, 2007 No. 922).

This article will be an excellent assistant in calculating vacation pay, both for workers and employers.

This is important for every employer to know.

Regular leave granted once per calendar year must meet the following criteria established by law:

• Upon dismissal of an employee, taking into account unused days of legal rest, compensation is due in connection with the dismissal, also called vacation pay;


• In case of refusal of the prescribed rest, compensation is provided, issued at the request of the employee. It can be accrued for several calendar periods;


• After one year of work, it is possible not to withstand the six months prescribed by law, but to release workers on vacation according to a specially drawn up schedule;


• The required funds are issued no later than three days before the start of the vacation;


• The period of rest must be at least 28 calendar days, excluding holidays and non-working days;


• The TC prohibits replacing with compensation only another vacation. And additional leave, if provided, is possible if; there is consent of both the employee and the employer;


• At the request of the employee, vacation can be postponed, but not more than 2 times in a row;


• Vacation can be granted without fail every six months, according to a written application;


• It is possible to split the vacation into several periods, with the condition that one part in any case will be more than two weeks.

In 2016, the formula for calculating vacation pay was changed: when calculating vacation pay, the coefficient (average monthly number of calendar days per year) is 29.3, and not 29.4, as in 2015

Correct calculation of vacation pay

For exact definition the required amount of vacation pay you need to know:

• daily average earnings;


• billing period.

• billing period;


• total amount payments received by the employee during this period.

Read also: How to write a leave application. The current sample of 2019

How to determine the billing period

It is determined quite simply: 12 months are taken immediately before the date the employee goes on vacation. If not a single day has been worked this year, then more than early term or the period in which the income was.

Payments that are taken into account when calculating vacation pay

After determining the billing period, it is necessary to indicate the amount necessary to find the average daily earnings. To do this, all payments in the equivalent of wages for the year are summed up. It is important to remember that this base does not include interest, loans, assistance, dividends, insurance payments and various compensations.

Read also: Features of combining maternity and annual paid leave

Determination of the size of the average daily income

It is calculated using a special formula: SZ = D/29.3/12, where 29.3 is the average monthly number of calendar days per year; SZ - average daily earnings; 12 - the number of months; D is the employee's income for the specified period.

How to calculate vacation pay in 2019

Having determined the size of the average daily earnings, you can calculate the amount of vacation pay. It is determined by multiplying the found daily earnings and the number of days on vacation. This is the easiest way to determine the payout amount, but sometimes there are more difficult situations, which we will discuss below.

SO \u003d SZ x DO, where SZ is the average daily earnings, DO is the number of days on vacation.

Example:

Employee Kovryzhkin goes on vacation from 02/05/2018, duration - 28 due days holidays. His salary is 15,000 rubles, the allowance is 2,000 rubles. The billing period has worked in full.

Average daily income: (15,000 + 2,000) x 12 / 12 / 29.3 \u003d 580.24 rubles.
The amount of vacation pay: 578.24 x 28 \u003d 16190.72 rubles.

If the work activity of the employee was part-time

In this case, there are no cardinal differences or important features, and direct labor is paid in proportion to the period worked. When determining the average daily earnings, the considered payments are included according to general rules, and the duration of the vacation does not change.

Read also: Calculation of compensation for unused vacation upon dismissal in 2018

If the billing period has not been fully worked out

It doesn’t matter how much was not worked out in the end, several days or months, in any case, the income for this period is calculated in the usual way. Moreover, unworked time should not be replaced by time that was not included in the billing period. To do this, you just need to determine the days worked. They are found by dividing the coefficient 29.4 by two multiplied values: the number of calendar days per month and the number of calendar days worked for the same period.

Example:

Employee Kovryzhkin goes on vacation from 10/20/2018, lasting 28 calendar days. His salary is 20,000 rubles. The billing period includes October-December 2017 and January-September 2018. In July, the employee worked 10 working days due to illness. At the same time, 10 working days are equal to 14 calendar days.

July has 21 working days.
Calculate the amount of earnings for July
20000 / 21 x 10 \u003d 9523.81 rubles.
Determine the number of settlement days in incomplete month:
29.4 / 31 x 14 = 13.28 cal. days
Calculate vacation pay
(9523.81 + 20000 x 11 months) / (13.28 + 29.3 x 11) x 28 = 19088.44 rubles.
The amount of vacation pay amounted to 19088.44 rubles.

Calculation of vacation pay is a headache not only for employers, but also for employees. With the approach of the long-awaited days of a well-deserved rest, I want to know what amount of payments to hope for. The basic information on making calculations is contained in Resolution No. 922 of 12/24/2007. It specifies the order of payments and their components. Important information How to calculate vacation pay is contained in the article.

Vacation is the state-guaranteed right of each employee to rest from the duties that he performs. The optimal organization of working time allows you to increase productivity. The law guarantees a minimum 28-day rest period, there is no maximum limit. The main provisions on leave are contained in chapter 19 of the Labor Code (in the article - the Code).

A few words about vacation

Paid leave involves the employee receiving a certain amount of money during the absence. How to find out its size? The correct calculation depends on many factors. An important role is played by the type of rest, its duration and the activities carried out by the employee. Thus, in order to understand how to calculate vacation pay, you need to understand what vacation is. Let's start with the main types. Paid leave is of the following types, depending on the specific situation:

• main (Article 114 of the Code),
• additional (Article 116 of the Code),
• maternity leave (Article 255 of the Code),
• childcare (Article 256 of the Code),
• student (articles 173 - 176 of the Code).

The minimum total length of the main leave is 28 days. It must be submitted to each employee once a year. For newly registered employees, the right to use the first vacation comes no earlier than six months after the start of activities in this company. However, there are exceptions in the law. For some employees, advance leave is possible. The Code provides extended leave for a number of categories of citizens. Among them:

• disabled people,
• minors,
• educational workers,
• municipal employees,
• scientific workers with the degree of candidates and doctors of sciences,
• rescue workers,
• employees of enterprises for the production of chemical weapons.

Article 116 of the Code contains persons who, in addition to the main additional leave:

• employees whose day is irregular,
• workers performing their duties in conditions that are harmful or dangerous to health,
• employees who carry out work in the Far North or territories equated to it.

Average earnings and features of calculating different types of vacation pay

It is most logical to start all calculations with an understanding of what constitutes their base, that is, the data on the basis of which the calculations are made. Regardless of the formula you use, to get accurate results, you need to know the following information:

• billing period - in most cases it is 12 months, with an incomplete period it is calculated individually,
• vacation - the duration is agreed with the employee,
• average earnings per day is calculated using the formula below.

It is used in every formula. Average earnings are calculated on the basis of all stipulated payments. These include:

• salary accrued to the employee according to tariff rates and salaries for the time he worked,
• salary accrued to the employee for piece work,
• salary accrued to the employee as a percentage of the amount of products sold,
• non-monetary form of salary,
• remuneration for hours worked for persons who held public office,
• maintenance (remuneration) for hours worked for municipal employees,
• royalties (for employees who are on the payroll in the editorial offices of the media and arts organizations),
• accrued salary to teachers for hours in excess of the established load,
• surcharges and surcharges to tariff rates,
• coefficients (surcharges and allowances) due to special working conditions,
• rewards and bonuses.

In addition to those indicated, the composition also includes payments that apply to a particular employer. The average earnings are formed from the hours actually worked and the salary accrued to the employee (as a rule, the last twelve months are included). Social security payments do not count. To determine the average earnings, calculate the average earnings per day for vacations and their compensation. Depending on the specific conditions, additional data are involved in the calculation (for more details on the calculation procedure, see below).

If the employee received specified period any payments (allowances, compensations), then they and the corresponding period of time are excluded from the calculation. These include:

• maintaining average earnings in accordance with the law (except for breaks for feeding a child),
• receiving benefits for pregnancy and childbirth or temporary disability,
• downtime due to reasons beyond the control of the employee and the employer or through the fault of the employer,
• the inability to perform duties due to a strike in which the employee did not participate, but she did not allow the work to be done,
• providing paid days off to care for people with disabilities or children with disabilities.

Calculation of the amount for a fully worked period

The easiest way to calculate payments is for an “ideal” employee who has not been sick, has never missed work days for any other reason, and for whom coefficients are not provided. Such cases are very rare, but they form the basis for calculating the amount for all other species. This is the so-called standard scheme:

CO = SZxDO

SZ \u003d SZRP / (12 × 29.3)

SO - the amount of vacation pay, DO - days of the proposed vacation, SZ - average earnings per day, SZRP - the amount of salary for the billing period, 29.3 - the average number of days in a month.

Since April 2, 2014, a new coefficient has been introduced, which indicates the average number of working days of the month. It is - 29.3.

Example

The employee's salary is 576,000 rubles - the amount for the last twelve months. The employee was not sick, no coefficients were set for his activity. Vacation is supposed to be 14 days (from 05/14/2015 to 05/27/2015). The calculation period is 05/01/2014 - 04/30/2015 (365 days). Let's calculate SZ = 576000 / (12 × 29.3) = 1638.23 rubles, CO = 1638.23 × 14 = 22935.22 rubles. After deducting 13% personal income tax (2981.58 rubles), the net amount of vacation pay is 19953.64 rubles.

Calculation for an incompletely worked period

It is customary to call the part-time period the time when the employee could not fully fulfill his duties for good reasons. Absence may be due to illness, advanced training courses, business trips and other cases when it is expected to maintain salary and position. In a situation where an employee had many passes during the billing period, only the days actually worked are taken into account. The following scheme is used for the calculation:

SND = 29.3 / DMxDR

SZ \u003d SZRP / (PCHMx29.3 + SND)

CO = SZxDO

DM - the number of days in a month, DR - days worked, SZ - average earnings per day, SZRP - the amount of salary for the billing period, 29.3 - the average number of days in a month, PWM - full months worked, SND - the amount of days not fully worked .

Example

The amount of salary for the calculation period is 573,000 rubles. It hasn't changed in the last twelve months. Was ill for 10 days in November 2014. Vacation for 14 days (from 07/14/2015 to 07/27/2015). The calculation period is from 07/01/2014 to 06/30/2015. Worked out - 341.8 days. Let's calculate SNI = 29.3/30×20 = 19.53 days. SZ \u003d 573000 / (11 × 29.3 + 19.53) \u003d 1676.27 rubles. CO \u003d 1676.27 × 14 \u003d 23467.78 rubles. After deducting personal income tax 13% (3050.81 rubles), the amount is 20418.80 rubles.

Rules for calculating vacation pay for salary increases

By general scheme with minor changes. Depending on when there was an increase, it is worth considering and further actions. There can be three options in total:

• increase in the billing period,
• increase in the period of saving earnings (average), the occurrence of an event (for example, vacation),
• an increase after the calculation period, but before the occurrence of the event in connection with which payments of average earnings are made.

When the salary changes, all payments dependent on it are recalculated. In the calculations, a multiplying factor is used. It allows you to take into account changes in the salary of an employee. With an increase in the billing period, the coefficient is calculated by dividing the established salary amounts by the amounts in each of the months of the specified period. Payments increase by this number.

Subject to an increase after the calculation period, but before the occurrence of the event of interest (in connection with which the salary is maintained), the average earnings that were calculated for the specified period are increased by the coefficient. When there is an increase in the period of maintaining average earnings, then part of it increases from the moment of the general increase in the tariff rate until the end of the period.

What to pay attention to when calculating?

Vacation pay calculation - not an easy task. The process must take into account important changes that may affect the final amount. The examples of vacation pay calculation presented above will help to visualize the process of calculating these payments. Important information to help you avoid unpleasant consequences associated with ignorance, both employees and employers, of the basic requirements of the law regarding holidays. To simplify the calculation process, you can use special programs which are quite common in recent times.

When calculating, the vacation pay formula is always used. It takes into account any necessary adjustments that must be made to the final amount. It must also be remembered that the district coefficient is not charged on vacation pay. The reason is that they are formed on the basis of salary, and this coefficient is already included in it. There is no need to add it again. When calculating, you need to take into account some points:

• if the leave is issued after eleven or twelve months, then the billing period (hours worked) is equal to calendar year(12 months),
• if registration takes place after six months, then the period is six months.

Don't forget about others important requirements for legal rest. If the vacation for the past year was not used, then the employee has the right to receive compensation for these days. The transfer is possible twice in a row at the written request of the employee. The law allows you to break the vacation period into several parts, only if the duration of one of them is at least two weeks. It should not include holidays and non-working days, and the duration cannot be less than 28 calendar days.

Specially drawn up schedules will allow employees to be sent on vacation after a year of work, not taking into account the six-month period specified in the law. Cash must be paid three days before the start. Upon written application, leave is granted every six months without fail.

Expert opinion

Maria Bogdanova

More than 6 years experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

The last paragraph of Art. 136 of the Labor Code of the Russian Federation indicates the obligation of the employer to make a payment no later than 3 days before the start of the employee's vacation. At the same time, the Labor Code does not specify which days are meant, and also whether the day of payment is included in these three days.

Rostrud in a letter dated July 30, 2017 No. 16936-1 explained that in this case the term is calculated in calendar days. But if the payment date calculated in this way falls on a non-working day, then payment is required the day before.

But regarding the issue of including or not including the date of payment in the calculation of days, unfortunately, there are no official clarifications, but arbitrage practice contradictory. Therefore, in order to avoid possible disputes, we recommend paying vacation pay so that there are three full calendar days between the payment date and the start of the vacation.

It is worth noting that the amount of deduction for vacation days provided in advance and subsequently not worked out is calculated in the same way. From compensation income tax needs to be kept.

It is also provided for when an employee is dismissed (also called vacation pay). Only additional leave can be compensated with a monetary equivalent; a ban is established for the main law.

Understanding the principle of how to calculate vacation pay, an employee can independently find out the amount of upcoming payments. It is also necessary to have some information regarding the procedure for payments, rights and obligations. Sometimes employers delay payments, miscalculate them, or refuse to take into account special conditions (coefficients or allowances) that must be paid. In such situations, employees need to be legally savvy to assert their legal rights. It is not necessary to know the law thoroughly. You can simply study the provisions that directly affect areas of activity or labor Relations employer and employee.

The basic requirements that determine how to calculate vacation pay, according to Art. 139 of the Labor Code of the Russian Federation, which indicates how many calendar days are included in paid leave. It is granted annually and is determined on the basis of average earnings. The employee has the right to take only 2 weeks for rest. In this case, the set number of days is divided into parts. Each of them includes at least 2 weeks. The employee receives the amount of vacation pay on hand, the payment of which is made in full 3 days before going on vacation.

Government Decree No. 922 of December 24, 2007 also approved the procedure for calculating annual vacation pay with a fixed duration of 28 calendar days. Since the right to leave is guaranteed to all officially employed employees, according to Article 37 of the Constitution of the Russian Federation, it is granted to all staff members of the organization.

The Labor Code of the Russian Federation is prohibited not to provide employees with time to rest for more than 2 years in a row (part 4 of article 124 of the Labor Code of the Russian Federation). Since the employer may violate the established legislation, then on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation, the legislation provides for administrative liability.

For the period of time provided for by law for rest (Article 106 of the Labor Code of the Russian Federation), each employee of the enterprise is given the right not to perform labor obligations during this period at work. Since the latest changes in the legislation governing all settlements were carried out in April 2014, it should be noted that the new settlement rules were fixed. The general rule is to derive the amount of paid vacation pay based on the average salary of the employee.

Leave for previous years is provided to the employee by the employer not only according to the schedule, but also through the consent of the employee. The employer has the right to postpone the period planned for rest to the next year if it is necessary to ensure the normal operation of the organization. These actions on the part of the employer will be considered lawful. In this case, the consent of the employee must be obtained, who will be able to receive calendar days for rest provided no later than 12 months after the year in which he is scheduled according to the schedule.

Preferential categories of workers

The labor legislation provides for the provision of preferential additional holidays for employees of enterprises. Only employees of enterprises whose working conditions are dangerous are entitled to them. The list, including the list of privileged categories of workers, is determined by Art. 116 of the Labor Code of the Russian Federation. The preferential category includes employees whose working conditions:

• are dangerous to life and health;
• are dangerous;
• assume irregular working conditions.

These include workers who work on Far North.

The legislation gives the right to rest time to employees who have worked in the organization for 6 months. There are categories of workers to whom it is provided by law, although they have not yet fully worked for 6 months. It:

• employees under the age of 18;
• pregnant women who use before childbirth not only maternity leave, but also on benefits;
• an employee who has adopted a newborn child who is less than 3 months old.
• women who are eligible for postpartum benefits along with maternity leave and a grace period.

The legislation provides for the duration of preferential leave for those working in the Far North, which is equal to 24 calendar days. If the area where the organization is located is equated to the North, then the additional vacation has a duration of 16 days. The duration can be an 8-day period for employees of enterprises located in other regions of the North (Article 321 of the Labor Code of the Russian Federation, Article 14 of the Federal Law of February 19, 1993 No. 4520-1).

If the employee did not receive the vacation pay due to him, this period may be rescheduled for another time. If the dismissed employee has unused calendar vacation days, then the company pays him monetary compensation for the period they worked.

Employees under 18 years of age are given at least 31 days of rest. For employees working in the education department, according to the law, this period is 48 days. It is provided to civil servants for a period of at least 30 days, and to employees of the prosecutor's office - 30 days with travel expenses.

What amounts are taken into account for vacation pay?

Before vacation pay is calculated in the payroll program, the average earnings of the employee are calculated. For this purpose, a certain time interval is taken into account, for which all calculations are carried out. As a result, the amount due to the employee of the enterprise depends on 2 components: the average monthly earnings and a certain period of time worked by the employee until the moment he goes on the planned vacation.

At the beginning of all calculations, the amount of average earnings is calculated. You should have information about what is included in this amount and what should not be included in it. The general calculation rule is to take into account all taxable amounts of earnings that were received by the employee. These amounts are recognized on the basis of:

• the amount of salary;
• wages according to the tariff scale;
• royalties or royalties received;
• all types of allowances;
• other additional payments for merit or length of service;
• incentives with bonuses fixed at the documentary level.

When calculating average earnings, the following are not taken into account:

• deductions of material assistance;
• paid temporary disability benefits.

Allowances and bonuses are used to calculate the amount of average earnings, and they do not need to be added to the final amount of vacation pay.

How to determine the amount of average earnings

To calculate the average earnings for vacation, all calculations are performed according to the formula (1):

The total amount of salary for 12 months. / 12 / 29.3 (1),

where 12 is the calculation period;

29.3 - the average monthly number of calendar days or SKKD, which was 29.4 before 04/02/14.

The amendments made to the Labor Code of the Russian Federation reduced the SKKD to 29.3. When an employee receives 1 annual bonus, it is added to the total amount of earnings, and if an employee received 2 bonuses, then 1 of them is not taken into account in the calculation. When the average earnings are calculated according to the formula (1), then proceed to the calculation of the settlement period for which the payment will be made. According to the general rules, this period is 12 months.

It is necessary to determine the settlement period, taking into account every day when the employee was at the workplace in working order.

The calculation of the calendar period for the purpose of calculating payments begins from the day of the last vacation until the day of the current one. The calculation is made without including time off, sick leave, weekends and holidays, as well as business trips. The number of vacation days should be determined by means of the basic calculation rules that govern Decree No. 922. If a month in a year was not fully worked out by an employee, then all calculations are carried out according to formula (2):

SZ \u003d EZ / SKKD * M (2),

where SZ - average earnings;

EZ - monthly salary;

SKKD - the average number of calendar days,

M - months that the employee worked without passes, including the number of days in partial months.

To determine the number of days worked by an employee in a full month, you should find the product by multiplying all full months by SKKD. If the month is incomplete, then the number of days worked by the employee is calculated as follows:

SKKD / Number of days in a month * number of days worked.

To calculate the amount of payments to an employee for a vacation period, you should use the vacation calculation formula, that is, multiply the average daily earnings by the number of days.

Examples for determining the amount of payments

Duration or amount vacation days determined on the basis of Art. 114, 115 of the Labor Code of the Russian Federation, which states that for the duration of the vacation, the employee retains his workplace and wages. To determine the billing period, it is necessary to take into account how much the employee worked in days, whether he has sick leave, accrued bonuses, etc. in the worked period. Calculation example. An employee who has worked in the organization for about 3 years is scheduled to take leave from May 22, 2015. Its duration is 28 days. The amount of the monthly salary is 20 thousand rubles. At the beginning, wages for May from 1 to 22 are determined:

20000 / 18 days * (31-28) worked 3 days. = 3333 rubles. Next, determine how many days the employee will work per month:

29.3 / 31 days * 3 days = 2.84 calendar days day.

In 2014, an employee went on sick leave from November 7 to November 10, so the amount of wages for this month will be: 20,000 / 21 days * 18 days (worked) = 17,142.86 rubles. Next, determine the number of days that the employee worked for the current period: 29.3 / 30 days. * 26 days = 25.39 days

After that, the average salary is determined: ((20000 * 10 months)) + 3333 + 17 142.86) / ((29.3 * 10) + 2.84 + 25.39) = 220475.86 / 321.23 = 686.14 rubles. As a result, the required amount will be: 686.14 rubles. * 28 days = 19211.92 rubles. From the amount received, personal income tax (13%) should be calculated: 19211.92 rubles. * 13% = 2497.55 rubles. Based on the results of the calculations, the corresponding payments are calculated: 19211.92 - 2497.55 = 16714.37 rubles.

For example, employee Petrov I.M. worked in the Omega organization for more than 1 year, so the billing period will be the last 12 calendar months. He has been on vacation since June 6, 2015. The settlement department of the accounting department of this organization will calculate the corresponding payments to Petrov I.M. taking into account the amount of earnings for the period from June 1, 2014 to May 31, 2015.

Calculation of vacation pay for employees with less than a year of experience

In the event that rest is provided to an employee who has worked for less than 1 year, the amount of payments is calculated a little differently. The billing period is calculated depending on the average earnings of the employee from the 1st day of work to the last calendar month that precedes the start of the exit. For example, the courier of the printing house Ivanov V.P. received the right to leave from April 12, 2015, starting labor activity in the company in 2014 from 17 September. The accounting department calculates vacation pay based on the earnings of Ivanov V.P. for the period from September 17, 2014 to March 31, 2015.

The amount of time that an employee has worked affects the calculation of vacation days that the employee is entitled to. To calculate the average earnings, those days and the amounts of wages worked and paid out within 6 months should be taken into account. This amount is then multiplied by the number of days.

The law does not oblige the employer to release employees on paid leave after 6 months worked. Special attention It should be noted that according to Art. 125 of the Labor Code of the Russian Federation, an employee has the right to take not all the leave, but only part of it, which should be no more than 14 days.

Standard calculation of vacation pay and determination of the reserve for payments in the enterprise

If in 2015 the level of the minimum wage amounted to 5965 rubles. then average amount vacation pay can be calculated as follows: (5965 * 12) / 12 / 29.3 = 203.58 rubles. According to the legislation, the vacation has a total duration of 28 days: 203.58 rubles. * 28= 5700 rub.

At the level of Federal legislation, a reserve is established, which is formed at the beginning of each year. From it, enterprises pay vacation pay. pre-approved schedule annual leave is the basis for the estimated liability. In general, the calculation in the current 2015 should not differ in any way from the one used last year.

Operations to withhold amounts in the reserve of vacation payments are not carried out according to the standard calculation method. Each organization develops and approves an accounting policy that provides for the method of accrual. The accountant must calculate vacation pay for an employee according to the approved method.

The employee must be guided in how vacation pay, wages, sick leave, maternity and other payments that are due to him are calculated. It is for this that it is recommended to conduct personal conversations to exclude extra questions, as well as a variety of situations that cause certain difficulties. Most employees may believe that the procedure for accruing vacation pay is not difficult, but accounting staff may argue with this, as there are certain “pitfalls” that should be dealt with.

AT modern organizations it has become a regular practice to draw up a special schedule according to which employees go on vacation, in which case the employee is warned two weeks in advance that he should go on another vacation. In turn, the accountant will have enough time to calculate vacation pay and accrue it. There are also organizations where it is absolutely not customary to draw up such schedules, in this case, usually the employee must draw up a standard application for its provision two weeks before the intended vacation, and three days before going on vacation, he is usually given vacation allowance. If we talk about how vacation pay is calculated, then it should be noted that there are certain nuances that are quite important in this process.

Basis for calculation

First of all, it is required to determine the period that will become the settlement. Traditionally, 12 months worked by an employee are taken for it. If the employee got a job less than 12 months ago, then the basis for the calculations is the period equal to the actual period of his work. It is mandatory to determine the amount of vacation pay, which requires dividing the amount of annual wages by 12, and after that by another 29.3 (this is the average number of calendar days in each month). The value obtained as a result of such manipulations must be multiplied by the number of days that the employee must spend on vacation. A single one-time bonus and other types of material assistance are not taken into account.

Underwater rocks

It turns out that with the question of how vacation pay is calculated, everything is clear, but there is whole complex difficulties. They are usually associated with the fact that the employee did not fully work out the working days, which makes it necessary to take as a basis the actual number of days worked during the reporting period, and here it is important to understand that the calculation must include holidays. For an experienced accountant, accruing vacation pay is a completely familiar task, but a beginner needs utmost care, as often errors in calculations become a source of problems and conflicts with employees and supervisory authorities, and this is a clear minus in the work of an accountant.

Exist certain rules accruals of vacation pay, which prescribe how an accountant should act in a given situation. Sometimes some changes are made to the working conditions at the enterprise, due to which the number of employees may be reduced. In such cases, the employer has the right to introduce part-time work in order to maintain jobs. And here it is very important to correctly calculate and reflect in the accounting documentation all mutual settlements with employees on the amounts paid when going on vacation, but not a single day can be ruled out. To determine the average size earnings, it is required to use the average monthly indicator of earnings, which is actually determined by the accrued salary according to the hours worked. It is generally accepted that the calendar month lasts from the 1st to the 30th (31st) day of each month. The average daily earnings are calculated for a period that includes 12 months, and sick leave and holidays are excluded.

Exceptions

In practice, it rarely happens that an employee has been at the workplace for all 12 months of the billing period. He could during this time go on sick leave, be on vacation, go on business trips. And from the billing period it is required to exclude the intervals when the employee was kept average earnings, as well as those when he is on unpaid leave. There is an approved list of all excluded periods, which can be used in calculations.

Month not fully worked

There are two situations when a month is considered incomplete. The first is related to the fact that the employee has processing, but was also on sick leave. He could work 22 days a month, but 3 of them were working Saturdays, while the other 3 days he was on sick leave. In this position, the month is not considered fully worked out. The second situation is related to the fact that the employee got a job at the beginning of the month, but after the holidays. That is, in fact, he received his full salary, but it cannot be said that he worked all the days. And it does not matter that at the beginning of the month there were holidays.

What do the wires look like?

If we consider the question of how vacation pay is calculated, then it is worth mentioning this important point as a reflection of such payments in the balance sheet. The amount of vacation pay is usually included in the costs associated with standard types activities. To reflect this information, there is a special account 70 “Calculations for wages”. In this situation, the accounting department of the enterprise includes vacation pay in accordance with the accounting policy in the calculation of the current period for the month in which the vacation period falls. Thanks to all this information, you now know how vacation pay is calculated, and you can calculate it yourself approximate size his forthcoming rest allowance.

You should be aware that non-working holidays are not included in and not. For the calculation, the average number of calendar days for each month worked is taken. Not all days are included in the length of service for calculation, but only days of actual stay, weekends and holidays, as well as absence for good reason.

With an annual paid period of 28 days, the amount for each month worked is calculated as follows: 28/12 \u003d 2.33 days. Next, you need the number of months worked in a year, and then multiply this number by 2.33 days. The resulting figure will be the duration of your vacation. Remember that Rostrud allows this figure to be rounded up, but not down.

From the length of service to calculate the annual it is necessary to subtract next days: absence from the workplace for an unexcused reason, the number of days of leave at one's own expense, as well as leave to care for a child.

In the case when an employee was absent from work according to the above, the duration of the vacation should be calculated as follows: first determine the average number of days worked per month. To do this, take the average number of calendar days in a month, namely 29.4 divided by the total number of days in this period. Then multiply the resulting figure by the number of calendar days worked. For example, an employee worked 15 days in June. Thus, 29.4 / 30 * 15 = 14.7 (average number of days worked in June).

Then divide 2.33 by 29.4 and multiply by the average number of days worked per month. For example, 2.33 / 29.4 * 14.7 \u003d 1.2 (number of vacation days for June).

If you have been working in an organization for a long time and have not been on vacation in the last few years, it is useful to know the number of vacation days that you have accumulated over the years. By law, you have the right to receive vacation compensation if the number of days exceeds 28, as well as upon dismissal. Or perhaps, on the contrary, you recently got a job, but have already planned a vacation.

You will need

• - your actual work experience in the organization.

Instruction

In accordance with the Labor Code of the Russian Federation, each working person is entitled to at least 28 days vacation for each year worked. Some categories of employees are entitled to extended leave. Such categories include minors, workers in heavy production, teaching staff, etc.

Settlement period to determine the quantity days vacation is considered Last year work if you work less than a year, then the period of time during which you are listed in the organization. For every month you work, you get 2.33 vacation days (28 days Divide the required vacation by 12 months).