Estimated amount of vacation pay for the year how to calculate. We consider the average earnings for vacation

How vacation pay is correctly calculated in 2015, we analyzed in. The following are examples of calculating vacation pay in different situations. In particular, cases are considered when the billing period has not been fully worked out, if the work experience of the employee for this enterprise less than one year (for example, 6 months).

Recall that for the calculation of vacation pay, a note-calculation form T-60 is used, the form and sample filling of which can be downloaded.

Vacation pay calculation example (standard situation)

Consider standard case, the employee worked for a full year, during which he did not get sick, did not go on vacation without pay.

Initial data:

Utkin goes on annual paid leave from 10/01/2015 to 10/28/2015, leave is granted for a fully worked year. Utkin received the same monthly salary of 30,000 rubles. Calculate how much vacation pay he should be paid.

Calculation:

1. Determine the billing period calendar year(period from 01.10.2014 to 30.09.2015).
2. Total earnings for the billing period = 30000 * 12 months. = 360000.
3. The number of actually worked days for the billing period = 12 months. * 29.3 = 351.6.
4. Average daily earnings = 360000 / 351.6 = 1023.89.
5. Vacation pay to Utkin = 1023.89 * 28 = 28669.

Calculation of vacation pay example if the period is not fully worked out

The following example assumes that the employee has been working at the enterprise for a long time, but in the last 12 months he had periods that are not included in the billing period (sick leave, leave without pay for more than 14 days, maternity leave, parental leave) /

Initial data:

Utkin goes on vacation from 10/01/2015 to 10/28/2015. In the last 12 months, he was on 20 days of unpaid leave in April 2015 and was ill for 10 days in August 2015. His monthly salary in fully worked months is 30,000 rubles. In April he received 10,000 rubles, in August - 20,000 rubles. (excluding compensation for sick leave, is not taken into account). Let's calculate what vacation pay Uktin needs to pay.

Calculation:

1. The billing period is 10/01/2014 to 09/30/2015.
2. Earnings for the billing period = 30000 * 10 months. + 10000 + 20000 = 330000.
3. Number of days worked per year = 10 months. *29.3 + (24/30 + 20/31) * 29.3 = 335.34 days
   • 10 months worked out completely - 10 * 29.3;
   • April - 24 days worked (vacation without pay for more than 14 days is not taken into account - in this case 6 days are not taken into account) - 24/30 * 29.3;
   • August - 20 days worked (10 sick days are not taken into account) - 20/31 * 29.3.
4. Average daily earnings = 330,000 / 335.34 = 984.07.
5. Vacation pay to Utkin = 984.07 * 28 days. = 27554.

An example of calculating vacation pay if 6 months worked (for an incomplete year)

Another example is related to the situation when an employee gets a job and, having not worked for 12 months, goes on vacation. The employee has the right to leave after 6 months worked. How to calculate vacation pay if an employee has worked less than 12 months?

Initial data:

Utkin worked for 6 months, he goes on vacation from 10/01/2015 to 10/14/2015. He has been working at the enterprise since March 10, 2015. His monthly salary in fully worked months is 30,000 rubles. In March, his salary was 20,000 rubles. Calculate vacation pay due.

Calculation:

1. The billing period is from 03/10/2015 to 09/30/2015.
2. Total earnings for the billing period = 30,000 * 6 months + 20,000 = 200,000.
3. Number of days worked for the billing period = 6 months * 29.3 + (21/31) * 29.3 = 195.65
   • 6 months worked out completely - 6 * 29.3;
   • in March, 21 calendar days worked - 21/31 * 29.3.
4. Average daily earnings = 200000 / 195.65 = 1022.2.
5. Vacation pay to Utkin = 1022.2 * 14 = 14310.80.

Calculation of vacation days in 2019 - an example and a general algorithm for how vacations are calculated can be found in our article. And of course, find out if something has changed in this calculation since 2019.

How vacation time is calculated: basic rules

• when sending an employee on vacation and issuing vacation pay;
• payment of compensation for unused vacation with or without dismissal.

In both cases, the calculation of calendar days of vacation occurs according to general scheme. It is built on the main vacation rule which is contained in Art. 115 of the Labor Code of the Russian Federation: for each year of work, an employee is entitled to at least 28 calendar days of basic paid leave. As a rule, just such a period of time is provided for rest for employees of most companies.

Study the nuances of granting additional holidays using the materials of our website:

• "Additional leave for irregular working hours" ;
• “The Supreme Court clarified how to calculate the duration of additional holidays” .

Thus, the first thing to do before calculating the calendar days for calculating vacation is to determine the length of service of the employee in the organization.

IMPORTANT! In general, a person can take a vacation for the first year of work in a new place after working for six months. But by agreement with the employer, you can leave to rest earlier. Rest for subsequent years is provided at any time according to the order of holidays established by the employer.

After the length of service has been calculated, it is necessary to determine how many days the employee is entitled to count on the vacation calendar. You need to proceed from the following: with a generally accepted 28-day vacation provided in calendar days, for each month worked, an employee is entitled to 2.33 days of vacation (28 days / 12 months).

Calculating vacation time

We start counting the length of service from the date the vacationer is hired. In other words, the calculation is carried out not according to calendar, but according to the so-called working years.

Example 1

For an employee who was employed on 04/11/2017, the first working year will be from 04/11/2017 to 04/10/2018, the second - from 04/11/2018 to 04/10/2019, etc.

When calculating vacation days for the worked period of an employee, we take into account the time when he:

• directly worked;
• actually did not work, but the position was retained for him;
• was on vacation at his own expense (but not more than 14 calendar days per year);
• forced to skip work illegal dismissal or removal;
• was suspended for failing a mandatory medical examination through no fault of his own.

The answer to the question of whether vacation days are excluded from the calculation of vacation pay is partly positive. So, we exclude from experience:

• vacation periods without pay over 14 days;
• "children's" holidays;
• absence from work without good reason.

How to correctly calculate the vacation period if a holiday falls on it

In Art. 120 of the Labor Code of the Russian Federation, a rule is fixed, according to which non-working holidays falling on vacation are not included in the vacation itself. In practice, there are 2 options for calculating vacation days:

1. The vacation period is indicated by its start date and the number of calendar days. In this case, the employee leaves the vacation 1 day later.

Example 2

The leave was granted to the employee from 03/04/2019 for 14 calendar days. March 8 is a holiday, so he should start working not on March 18, 2019, but on March 19, 2019.

1. The vacation period is indicated by its start and end dates. In this case, the used days of rest are the days of the corresponding time interval minus holidays.

Example 3

The leave was granted to the employee from 03/01/2019 to 03/14/2019. There are 14 days according to the calendar. But due to the fact that the March 8 holiday falls on this period, the vacation is considered to be used in the amount of 13 days.

Making a calculation for a vacation in incomplete month, you should also take into account the calendar days that fall on the worked period, and not just working (actually worked). So, holidays, as well as weekends that do not fall under the periods listed in clause 5 of the Regulation approved by government decree No. 922 of December 24, 2007, must be included in the calculation of vacation days as those that fall under the worked period .

Find out how to extend vacation for sick leave during vacation.

How to calculate vacation days in 2019 (example)

Let's give an example of calculating the days of the billing period for vacation in 2019, taking into account the above subtleties and nuances.

Let's say an employee got a job in a company on 06/17/2016.

During his tenure, he:

• was ill from 12/04/2016 to 12/12/2016 and from 02/12/2017 to 02/19/2017;
• took a vacation at his own expense from 04/07/2017 to 04/13/2017 and from 08/24/2017 to 09/13/2017;
• was on paid leave from 06/02/2017 to 06/22/2017, from 03/30/2018 to 04/19/2018, from 08/29/2018 to 09/11/2018.

From 01/15/2019, he decided to quit, having previously taken all the days that he did not use during his work.

see also “How to arrange a vacation with subsequent dismissal?” .

Let's see how many days of paid rest he has the right to count on if the company has adopted a standard vacation of 28 days.

Step 1. Determine the experience.

The total work experience from 06/17/2016 to 01/15/2019 will be 2 years 6 months and 29 days.

We do not touch periods of illness and vacation. They are taken into account in the length of service that gives the right to leave, as non-working periods in which the employee's place of work is retained.

Vacation at your own expense can be included in the length of service within 14 calendar days per working year. We have 2 such periods:

• for the working year from 06/17/2016 to 06/16/2017 - 7 days (from 04/07/2017 to 04/13/2017);
• for the working year from 06/17/2017 to 06/16/2018 - 21 days (from 08/24/2017 to 09/13/2017).

The second period does not fit into the 14-day limit, which means that 7 days of excess from the length of service will have to be excluded.

Thus, the vacation period is 2 years 6 months and 22 days. We round up to full months, discarding 7 days, and get 2 years and 7 months.

Step 2. We subtract the number of vacation days that the employee is entitled to for the specified period.

That's 56 days in 2 full years and another 17 days for an incomplete year of work (28 days / 12 months × 7 months = 16.33 days. Rounding was done according to the rules adopted by the organization (in accordance with the recommendations set out in the letter of the Ministry of Health and Social Development of the Russian Federation dated 07.12.2005 No. 4334-17) in favor of the employee Total 73 days.

Step 3. Determine the number of unused vacation days.

During the work period, the employee took vacation three times:

• From 06/02/2017 to 06/22/2017. This period fell on a non-working holiday on June 12, so not 21, but 20 days of rest were used.
• From 03/30/2018 to 04/19/2018. There were no holidays here, and the vacation was 21 days.
• From 08/29/2018 to 09/11/2018. There were no holidays here either, and the vacation was 14 days.

Total unused leaves 18 days (73 - 20 - 21 - 14). Their employee can take time off immediately before dismissal - from 12/21/2018 to 01/15/2019 (including the New Year holidays). So, the calculation of vacation in 2019 is an example with detailed description, produced.

Results

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. Insofar as last changes in the legislation governing all calculations were carried out in April 2014, it should be noted the consolidation of new calculation rules. General rule involves the derivation of 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. This is:

• 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 additional leave 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.

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 in the line " Wage» pay the amount of accrued earnings for the days worked this month.
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.

General formula Calculating employee vacations doesn't seem all that complicated. However, it should be borne in mind that there are many cases in which it is necessary to adjust the scheme.

How is vacation granted and when?

In accordance with Labor Code RF, paid leave to an employee must be provided annually. This implies not a calendar, but a working year, that is, the calculation is carried out not from January 1, but from the day the actual start of work (recruitment).

During the first year of employment, an employee is entitled to paid leave after at least 6 months of service. With the mutual consent of the employee and the employer, leave may well be granted to him earlier. At the same time, if an employee leaves before the end of the first half of the year, the employer will have to provide him with monetary compensation for all unused days holidays.

There are also a number of cases in which the employer is required to provide leave with pay at the request of the employee, even if the period of work was less than six months - for example, if a woman wants to take leave before (or immediately after) maternity leave; if the husband of a woman on maternity leave asks for a vacation; if the employee is a minor and so on.

Starting from the second year of the employee's tenure labor leave provided in accordance with the vacation schedule adopted by the enterprise. At the same time, leave may be granted even before the entitlement to it, but not earlier than the corresponding working year begins.

One of the important legal questions: what? Who and how will respond in case of problems?

The travel agency gives you the opportunity to spend your vacation anywhere in the world. We have instructions for opening it.

Settlement period for vacation

The billing period for vacation is understood as 12 previous calendar months. At the same time, the billing period does not include the time when the employee was on unpaid leave, on a business trip, on sick leave, on maternity leave, did not work due to the fault of the employer, or for any other reasons provided for by Russian law.

A separate case is employees with whom an employment contract is concluded for a period of less than two months (for example, for seasonal work). In this case, leave is granted at the rate of two working days for one month of work.

Average earnings for vacation calculation

When calculating the average earnings for vacation, the formula is applied N=P/(12*29.4). At the same time, N is the average earnings, P is the salary accrued for the billing period, 12 is the number of months, and 29.4 is the average monthly number of calendar days.

Calculations become somewhat more complicated if the period has not been fully worked out. The employee could be on sick leave, on time off, etc. for some time.

Then the formula will look like this: N \u003d P / (Z * 29.4 + F), while N is the average earnings, P is the salary accrued for the billing period, 29.4 is the average monthly number of calendar days, Z is the number of fully worked employees calendar months, F is the number of calendar days in partial months.

The formula for calculating vacation, how vacation pay is paid

The basis for calculating vacation pay for each individual employee is his average daily earnings.

To calculate it, divide total amount, earned by an employee during the year, by 12. Divide the resulting number by 29.4.

Please note: only payments stipulated in employment contract. That is, all kinds of one-time bonuses, material aid etc. excluded from the calculations.

The formula for calculating vacation pay in this situation will look like this: N / 29.4xP, where N is the average monthly earnings, and P is the number of calendar days of vacation.

Vacation for part-timers

In accordance with the Labor Code of the Russian Federation, both external and internal part-time workers are also entitled to paid annual leave of at least 28 calendar days.

Leave for a part-time worker is legally granted at the same time as leave at his main workplace. Accordingly, if this internal part-time worker, then the reporting period for his main position and the part-time position coincide. At the same time, at the main job of the part-time job, leave is set in accordance with the vacation schedule, and at the additional job - at the same time. At the same time, it should be borne in mind that if 6 months have not yet been worked out at a part-time job, the employer is obliged to provide leave in advance.

Calculation of vacation compensation upon dismissal, calculation of vacation with subsequent dismissal

The right to leave with subsequent dismissal does not have those employees who are dismissed by the employer due to violations labor discipline etc. If the employee is dismissed not “under the article”, but under own will or by agreement of the parties, the employer may provide him with such rest, although he is not obliged to do so. At the same time, the vacation period is provided for the entire current year (and not only for those months that were actually worked out in it). But payments are calculated based on actual hours worked.

If the employer does not have the ability or desire to provide the employee with leave before dismissal, he simply pays him compensation for unused vacation days.

Compensation is calculated according to the formula S: 29.4) / 12 * K, where S is the amount of the employee's income for the last calendar year, and K is the number of vacation days (usually 28 days).

For example, suppose that an employee of the company "Rainbow" Viktor Labazov worked for a full 11 months and was about to quit. During this time, he earned 300,000 rubles at Raduga. According to the formula we get: (300000:29.4)/12*28=23809. That is, when leaving, Labazov should receive 23,809 rubles in compensation for unused vacation days.

And now let's imagine that employee Romashkin worked only 6 months and 10 days, while earning 200,000 rubles. Then the calculation formula changes slightly and will look like this: S: 29.4) / 12 * K, while S is the amount of Romashkin's income for the last calendar year, and K is the number of vacation days. It, in turn, is determined by the formula K = 2.33 * N, and N is the number of months fully worked by the employee.

In our example (200000:29.4)/12*14=7924. That is, Romashkin should receive compensation for unused vacation in the amount of 7924 rubles upon dismissal.

Calculation options in different cases

The simplest case is when the billing period has been fully worked out by the employee. For example, suppose Vasily Semochkin, an employee of Solar, is going on vacation for 28 days. During the previous year he received a salary of 30,000 rubles. In this case, we substitute the numbers into the formula: 30,000 / 29.4 x 28 \u003d 28,571.43 (this is the amount of vacation pay that Semochkin will receive).

Calculations are more difficult if the period is not fully worked out. Suppose that an employee of the Romashka company Vasilkov, who receives a monthly salary of 20,000 rubles, is going on a paid vacation for 14 days. At the same time, Vasilkov was on sick leave for 14 days during the billing period, and his salary this month amounted to 10,000, and his allowance was 4,715 rubles.

In this case, you should multiply the size of his salary not by 12, but by 11 months and add 10,000. It turns out 230,000 rubles. Next, we calculate the calendar days for the hours worked: 29.4 days x 11 months + 29.4 days / 30 days x 15 days. We get 338.1. Next, we calculate the average salary for Vasilkov's vacation for these days: 230,000 / 338.1 days = 680.27 rubles. We multiply this number by the number of vacation days (14). In total, Vasilkov should receive vacation pay in the amount of 9,523.78 rubles.

Did the article help? Subscribe to our communities.