What accruals are taken to pay vacation pay. Is vacation pay included in the calculation of new vacation

Every employee has the right to receive leave. This is the time established by law, which is provided for rest and frees the employee from visiting the place of service, while retaining his position and average earnings. Leave must be paid in accordance with the law.

Vacation payments are calculated in advance by the accounting service. In order to correctly calculate the payment, the employee needs to know the calculation procedure, the amounts to be included in the calculation or exclusion, the billing period and other nuances of the difficult algorithm for calculating vacation pay. There were no changes during the year, unlike last year. The main change can be considered an increase in the minimum size of the average wages.

Vacation payouts

Vacation benefits are paid by the employer once or several times a year at a rate of at least 28 calendar days. Longer rest is provided by law certain categories working citizens, in connection with the field of activity or special working conditions. Additional holidays are provided and paid by the employer according to the established internal regulations, if this does not contradict the current legislative acts, for example, during irregular working hours.

The first vacation can be obtained only after having worked for at least 6 months in one organization.

Vacation payments must be made at least three days before the start of the vacation itself. If the employee did not receive vacation pay on time or was not warned in writing about the date of vacation, then he has every right to postpone the vacation for another period agreed with the management.

Workers in hazardous or hazardous industries and persons under 18 years of age must receive leave annually at without fail with no exceptions. Leave at the request of the employee on a personal application, for family and other reasons does not imply any payments. In other cases, the employee must be paid the amount of average earnings for the entire period.

Vacation pay calculation

The rules for calculating vacation pay are clearly defined by Russian law. This issue is regulated by art. 122 TK. The procedure for calculating average earnings for calculating vacation pay is contained in the Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 "On the features of the procedure for calculating average wages."

The employee has the right to use the vacation in full or several times.

The first part of the vacation must not be less than 14 days, and subsequent at least 7, so the vacation can be divided into a maximum of 3 parts. When calculating, the number of days of issued vacation matters.

The calculation principle is quite simple: the sum of all money earned over the past 12 months is divided by the number of working days and multiplied by the number of vacation days. The most difficult part begins with determining what is included in the settlement amount. Thus, the most important indicator in calculating vacation pay is the average daily earnings.

If an employee has worked less than a whole year, then the average is obtained by dividing the sum of all earned funds by the average number of calendar days in a month 29.3, that is, for the period actually worked. When receiving vacation pay, it should be noted that the final amount of the calculation is taxed, which is prescribed in the Tax Code. For the convenience of calculating indicators, a five-day period is used as a standard. work week. Holidays and weekends are not included.

In cases where the employee's income depends on seasonality, receipt of seasonal bonuses, etc., the billing period may be slightly increased at the discretion of the management.

The vacation pay formula looks like this:

W/n Wed. X number of days holidays,

At the same time, C/n cf. days (average daily salary) is calculated by the formula:

Salary (per year or actually worked period) / (12 months (number of months actually worked) * 29.3.

If the employee went on sick leave, then the average value of the calendar period changes, and is calculated using the following formula:

29.3 / (number of days in the reporting month (28, 29, 30, 31) X (Sum of days in the month where the sick leave was - missed calendar days))

Vacation pay calculation examples

Example 1

For example, the employee "..." goes on vacation in February from the very beginning of the month. His salary for the previous 12 months was 400,000 including bonuses. On sick leave and on business trips, an employee, for last year, was not. There were no other absences from work. Leave is granted for the standard 28 days.

1. 12*29,3 = 351,6 (average number of days per year)
2. 400000/351,6 = 1137,656 (average daily earnings)
3. 1137,656*28 = 31 854,37 (the amount of vacation pay, without tax deductions, that is, the employee will receive this payment in his hands, but minus income tax).

As an expression, this can be written as:

(400000/(12*29,3))*28 = 31 854,37

Example 2

The amount of the annual earnings of an employee of the enterprise amounted to 327000 rubles. She worked full year, but she had paid sick leave in April for 9 days. In this case, for a vacation of 28 days, the calculation is made according to the following algorithm:

1. 30-9 = 21 (number of days in April minus sick days)
2. 30/29,3*21 = 21,5 (new coefficient for April based on the average number of calendar days)
3. 327000/ (11*29,3+21,5) = 951,134 (average daily earnings)
4. 951,134*28 = 26631,75 (sum of holiday pay before income tax).

Every employee must know the principle of calculating vacation pay in order to see an accounting error or monitor compliance with their rights. Vacation payments may include bonuses from the employer, this may be an amount provided for by a collective agreement or a one-time incentive, which will be subject to income tax on a general basis. Such a payment is calculated separately from the mandatory amount (according to the law).

Currently, many programs are used that independently calculate the amount of vacation pay. However, this does not at all exclude the possibility of an error, because something changes so often in accounting, including the order of calculations, and the elements included and excluded from the list of calculations.

Issuance procedure

Holiday payments are made. For this, an enterprise fund is used, intended specifically for these purposes. Delay in payment is not allowed, even if the employee himself asks for it in writing.

Special conditions for the issuance of vacation funds may be prescribed in a collective agreement, but they cannot limit the rights of an employee established by law.

Conditions that worsen the situation of the employee are considered illegal, invalid and may entail administrative liability of the employer.

Vacation pay is calculated in advance, since the issue should not be made later than three days before the vacation itself. The employee himself is warned about the vacation planned in advance (determined by the vacation schedule of the enterprise) no later than two weeks in advance. The employee confirms in writing that he is familiar with the order of the head to grant him leave.

Delay in the payment of vacation pay entails the responsibility of the enterprise. The fine can be charged to the head and the organization. These norms are established in Part 1, Art. 5.27 RF Arbitration Law. In extreme cases, the operation of the enterprise can even be suspended for up to 90 days. There are no exceptions to the payment procedure provided by law. In case of delay in payment, at least for 1 day, the enterprise is obliged to accrue interest to the employee, which is also provided for by existing legislative norms(art. 236 Labor Code).

You can resolve the issue of violation of the procedure for paying vacation pay in labor inspectorate or the prosecutor's office.

In cases where an employee works part-time and permanently at the same enterprise, vacations must be granted simultaneously (if their terms are not equal, then a shorter period can be extended upon application, without pay). Vacation payments are made separately for each position, which is prescribed in Part 2 of Article 287 of the Labor Code of the Russian Federation.

Components

The accrual of vacation pay confronts the accountant with the problem of calculating the amount of money earned to determine the average daily earnings. There are several key points here, as average earnings Not all employer benefits are included. The most trembling moment for employees is the question: is the bonus included? This is due to the piece-bonus system of remuneration at many enterprises. So what is included in vacation pay and what is not included?

What is included in vacation

To calculate the average daily earnings, which is the basis for calculating vacation pay, you need to add up all the amounts received by the employee for the billing period, as a rule, this is the year from which income tax was withheld and divide by the coefficient of the average number of calendar days per year.

When calculating the average income, payments are taken into account:

• basic salary, which is calculated according to the salary, according to tariff scale, for piece-bonus wages;
• commission payments, percentage of sales credited to employees' salaries;
• remuneration paid in a form other than cash or money transferred to an electronic salary card;
• remuneration paid to officials public institutions, deputies, members of the electoral committee, employees of the municipality;
• fees, artists, journalists, writers;
• royalties;
• salaries of teachers and teachers, additional payments for exceeding hours over curriculum, surcharges for classroom management;
• awards for work with top secret documents and information;
• surcharges for the management of the site, brigade, etc.;
• payments for night time, work on weekends, if they are a mandatory schedule of the enterprise;
• territorial coefficients of bonuses to wages ("northern");
• additional payments for harmful and dangerous working conditions;
• bonuses included in the wage system;
• other payments included by the employer in the company's payment system.

What is excluded?

By law, previous vacation pay is not included in the calculation of vacation pay, even if it falls within the billing period.

The full list of excluded amounts includes:

• payment for additional hours worked (weekends),
• holiday pay,
• one-time bonuses not included in the remuneration system of organizations, companies, enterprises,
• any payments for periods when the employee retained wages (periods of training, business trips, strikes, etc.),
• payment for sheets of temporary disability;
• time off, vacation at their own expense;
• social payments and benefits,
• compensation for food and travel,

The question arises: is downtime due to the fault of the employer or other reasons beyond the control of him and the employee, but paid in any way? You can answer that it is not included, since given time can not be considered worked, but only paid.

In cases where the employee did not use part of the vacation, but at the same time quits, the accountant is obliged to calculate. In case of unnecessarily taken days off, the employee, on the contrary, according to the recalculation made, will have to compensate the enterprise for part of the amount of vacation pay or finalize it by the end of the billing period at his own request.

It should be noted that the employee has the right not to go on vacation for no more than 2 years in a row. If this period is exceeded, vacation days are lost, and the company may be subject to fines and sanctions by regulatory authorities. The leave should not be compensated by any payments.

Is it possible not to go on vacation?

It is legally determined that vacation cannot be replaced monetary compensation, but only relative to the mandatory 28 days.

If an employee receives extended leave, due to irregular working hours or for other reasons, he may receive compensation for the excess number of days in monetary terms.

Even these conditions do not apply to workers who are in hazardous and hazardous industries, minors, pregnant women.

But an employee can postpone a vacation:

• due to illness,
• due to the fact that he was not notified in writing for two weeks,
• according to production needs (but not more than for a year),
• in agreement with management
• for others good reasons considered on an individual basis.

Refusal of vacation by the employee himself entails certain sanctions on the part of the employer, and is regarded as disciplinary offense. If the manager refuses to provide leave or tries to replace it with compensation, then both he and the enterprise may be punished for violating the Labor Code.

How to determine the billing period for accrual of vacation pay?

What should be taken into account when calculating the average daily earnings?

Non-standard situations when calculating compensation for unused vacation: how to get out of the situation?

The procedure for granting leave

By providing the employee another vacation, the following must be taken into account:

• the duration of the vacation must be at least 28 calendar days, excluding holidays and non-working days;
• upon dismissal, the employee is entitled to monetary compensation for unused vacation;
• after one continuous year of work, leave can be granted to an employee without maintaining the six months prescribed by law;
• accrued vacation pay is issued to employees no later than three days before the start of the vacation;

• if the employee refuses to leave, he is entitled to compensation (issued upon a written application of the employee). It can be charged for several calendar periods. Replace with monetary compensation the main regular vacation is prohibited, but an additional one is possible - in the cases established by the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation);

3 cases when the replacement of vacation with compensation is unacceptable (Article 126 of the Labor Code of the Russian Federation):

the employee is a pregnant woman;

minor;

employed in work with harmful or hazardous conditions labor.

• vacation can be granted on a mandatory basis every six months on the basis of a written application from the employee;
• at the request of the employee, vacation can be postponed, but not more than 2 times in a row;
• vacation can be divided into several parts with the condition that one part in any case will be at least 14 calendar days in a row.

The right to the first annual leave at a new place of work arises for an employee after six months of continuous work in the company (part 2 of article 122 of the Labor Code of the Russian Federation). However, in agreement with management leave may be granted in advance.

Note!

The right to leave with a duration of labor activity of less than 6 months must be granted:

minors (Articles 122, 267 of the Labor Code of the Russian Federation);

women before maternity leave or immediately after it or at the end of the leave associated with caring for a child (Articles 122, 260 of the Labor Code of the Russian Federation);

employed who have adopted a child under the age of 3 months;

in other cases provided for by law.

Vacations are granted on the basis of the vacation schedule. In accordance with the requirements of the legislation, the vacation schedule indicates the procedure and time for granting vacations to employees for the next year. It must be approved no later than December 17 each year.

The employee about the start time of the upcoming vacation must be notified against signature no later than two weeks before it starts (part 3 of article 123 of the Labor Code of the Russian Federation).

Vacation pay formula

Situation 1. The billing period has been fully worked out

In this case, the following formula is used to calculate vacation pay:

The amount of vacation pay \u003d Average daily earnings × Number of calendar days of vacation.

Average daily earnings (ZP avg) is calculated by the formula:

ZP cf \u003d ZPf / 12 / 29.3,

where ZP f - the amount of actually accrued wages for the billing period;

12 - the number of months that must be taken when calculating vacation pay;

29.3 is the average number of days in a month.

The coefficient 29.3 is applied only in the month that is fully worked out in the billing period.

Example 1

Suppose an employee of an institution goes on vacation from 07/01/2015 for 28 calendar days. The billing period for accruing vacation is from 07/01/2014 to 06/30/2015. The worker worked it out completely. During this period, the employee was accrued wages accepted for calculation in the amount of 295,476 rubles. Calculate the amount of accrued vacation pay for 28 calendar days:

(295,476 rubles / 12 months / 29.3) × 28 = 23,530.51 rubles.

______________________

In fact, it rarely happens that an employee has fully worked out the entire billing period: during the year he may be on sick leave for some time, on a business trip, regular vacation, leave without pay, etc.

Situation 2. The billing period has been partially worked out

Suppose that the employee has not worked the whole month. In this case, the number of calendar days in an incomplete calendar month must be recalculated using the formula:

D m \u003d 29.3 / D to × D neg,

where D m - the number of calendar days in incomplete month;

D to - the number of calendar days of this month;

D otr - the number of calendar days falling on the time worked in a given month.

To calculate the average daily earnings for vacation pay in the event that one or several months of the billing period were not fully worked out or the time when the average earnings were accrued to the employee was excluded from this period, the formula is used:

ZP sr \u003d ZP f / (29.3 × M p + D n),

where ZP cf - average daily earnings,

ZP f - the amount of actually accrued wages for the billing period,

M n - the number of full calendar months worked,

D n - the number of calendar days in incomplete calendar months.

Example 2

The employee went on another vacation lasting 28 days from 09/07/2015. In the billing period from 09/01/2014 to 08/31/2015, he was on sick leave from March 16 to 19, 2015, and from April 23 to 28 he was on a business trip.

In the billing period, the employee was paid a salary in the amount of 324,600 rubles. (excluding sick leave and travel allowances).

Calculate vacation pay.

First, let's determine the number of calendar days falling on hours worked in March and April 2015:

• in March: 29.3 / 31 × (31 - 4) = 25.52;
• in April: 29.3 / 30 × (30 - 6) = 23.44

Determine the average earnings for vacation pay:

324 600 rub. / (29.3 days × 10 + 25.52 + 23.44) = 949.23 rubles.

The amount of accrued vacation pay will be:

RUB 949.23 × 28 days = 26,578.44 rubles.

_______________________

Calculation of vacation pay in non-standard situations

Situation 3. In the month of the billing period, the employee has no income, but there are counted days (New Year holidays)

Suppose the epidemiologist Ilyin S.A. goes on additional leave from 08/03/2015 for 14 calendar days. The settlement period is from 08/01/2014 to 07/31/2015. During this period, he was already on vacation from 9 to 31 January 2015.

The employee has no accruals in January, and the days of this month (there are 8 of them in our case), which were not included in the vacation period, should be taken into account.

In view of the foregoing, we determine the number of calendar days for calculating additional leave.

First, let's calculate the number of calendar days in the billing period:

(29.3 × 11 months + 29.3 / 31 × 8) = 329.86.

The accrued salary for the billing period without vacation pay is 296,010 rubles. Calculate the amount of vacation pay due:

296,010 / 329.86 × 14 = 12,563.33 rubles

__________________

Situation 4. An employee takes a vacation immediately after the decree

According to the rules, vacation pay is calculated based on the salary for the 12 months preceding the vacation. If a woman takes another paid leave immediately after parental leave, then, accordingly, income for Last year she does not have. In this situation, to calculate the vacation, one should take 12 months preceding the period that is excluded from the billing period, that is, 12 months preceding her decree (Regulation on the features of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (in edited on 10/15/2014)).

If the employee had no earnings at all (for example, the employee goes on vacation immediately after being transferred from another institution), vacation pay is calculated based on the salary.

Determining the amount of vacation pay with an increase in wages

An increase in salary affects the calculation of vacation pay if this happens:

• before or during the holiday;
• during or after the billing period.

If the salary was increased for all employees of the institution, then before calculating the average earnings, its rate and all allowances to the rate, which was set in a fixed amount, should be indexed.

The salary increase period affects the indexation order. Payments are usually indexed by the increase factor. To determine the amount of vacation pay, we find the coefficient (K):

K \u003d Salary of each month for the billing period / Monthly earnings on the date of departure for the next vacation.

If the salary has risen during the vacation, only a part of the average income needs to be adjusted, and it should fall on the period from the end of the vacation to the date of the increase in earnings; if after the calculated period, but before the start of the vacation, the average daily payment should be adjusted.

Situation 5. The salary was increased after the billing period, but before the start of the vacation.

Chemist-expert E.V. Deyeva was granted the next main leave from 10.08.2015 for 28 calendar days. Monthly salary - 25,000 rubles. The billing period - from August 2014 to July 2015 - has been fully worked out.

Calculate the amount of vacation pay:

(25,000 rubles × 12) / 12 / 29.3 × 28 cal. days = 23,890.79 rubles.

In August 2015, all employees of the institution received a 10% salary increase, therefore, the salary increased taking into account indexation:

(25,000 × 1.1) = 27,500 rubles.

The amount of vacation pay after adjustment will be:

RUB 23,890.79 × 1.1 = 26,279.87 rubles.

Situation 6. Increase in salary during the billing period

Technician Sokolov I.N. goes on the next main vacation lasting 28 calendar days from 10/12/2015. The settlement period for accrual of vacation pay is from 10/01/2014 to September 2015 inclusive.

Technician salary - 22,000 rubles. In September, it was increased by 3300 rubles. and amounted to 25,300 rubles. Let's define the increase factor:

25 300 rub. / 22 000 rub. = 1.15.

Therefore, wages need to be indexed. We expect:

(22,000 rubles × 1.15 × 11 months + 25,300) / 12 / 29.3 × 28 = 24,177.47 rubles.

We determine the amount of compensation for unused vacation days paid by dismissal

Upon dismissal, the employee has the right to count on compensation for the days of unused vacation.

To determine the number of unused calendar days of vacation, the following data is required:

• duration of the employee's vacation period (number of years, months, calendar days);
• the number of vacation days that the employee earned during the period of work in the organization;
• the number of days used by the worker.

The only active normative document, explaining the procedure for calculating compensation for unused vacation, remain the Rules on regular and additional holidays, approved by the NCT of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules).

Determine vacation time

The first working year is calculated from the date of entry to work for this employer, subsequent ones - from the day following the day of the end of the previous working year. In the event of dismissal of an employee, his vacation period ends. Employee getting settled on new job, from the first day of work, he again begins to earn vacation experience.

Calculate the number of vacation days earned

The number of vacation days earned is determined in proportion to the vacation experience as follows:

Note

Usually the last month of vacation experience is incomplete. If 15 calendar days or more have been worked in it, then this month is rounded up to a whole month. If less than 15 calendar days have been worked, the days of this month do not need to be taken into account (Article 423 of the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation)). (clause 35 of the Rules)

The number of vacation days set for each month of the year is calculated depending on the established duration of the vacation. So, for each fully worked month, 2.33 days of vacation are due, for a fully worked year - 28 calendar days.

Monetary compensation for all unused days of annual paid vacations that an employee has accumulated since the start of work in an organization is paid only upon dismissal of the employee (Article 127 of the Labor Code of the Russian Federation).

Question on topic

How to compensate for unused vacation days to an employee who quits without having completed the accounting period?

An employee who has not worked in the organization for a period that gives the right to full compensation, upon dismissal, has the right to proportional compensation of calendar days of vacation. Based on clause 29 of the Rules, the number of days of unused vacation is calculated by dividing the duration of the vacation in calendar days by 12. This means that with a vacation duration of 28 calendar days, 2.33 calendar days must be compensated. days for each month of work included in the length of service giving the right to receive leave (28 / 12).

__________________

Unlike the next vacation, which is provided in whole days, vacation days are not rounded up when calculating compensation for unused vacation.

Absenteeism, vacation provided without pay, exceeding 14 days, reduce the vacation period (Article 121 of the Labor Code of the Russian Federation).

Note!

Employees with whom civil law contracts, compensation for unused vacation is not allowed, since the norms of the Labor Code of the Russian Federation do not apply to them.

We determine the period for payment of compensation for vacation upon dismissal

Borisov P.I. was accepted into the organization on 12/08/2014, dismissed on 09/30/2015. In June 2015 he was on leave for 14 days, and in July 2015 he was on leave without pay for 31 calendar days. The period of work in the organization was 9 months 24 days. Since the duration of the vacation at its own expense exceeded 14 calendar days per working year, the total length of service must be reduced by 17 calendar days (31 - 14). This means that the vacation period will be (9 months 24 days - 17 days).

Since 7 calendar days are less than half a month, according to the rules, they are not taken into account. It follows from this that only 9 whole months will be counted in the length of service giving the right to leave.

The employee used two weeks of the main vacation, he does not need to pay compensation for them. AT this case the employee is entitled to compensation for 6.97 calendar days (9 months × 2.33 - 14 days).

Determine the amount of compensation

Example 3

The employee got a job in the organization on 01/12/2015, and on 06/29/2015 he quit. His salary was 40,000 rubles. Determine the amount of compensation accrued upon dismissal.

From January 12 to June 11, the employee worked five full months. June is counted as a whole month, since 18 calendar days were worked from June 12 to June 29, which is more than half of the month (clause 35 of the Rules). As a result, we take 6 months for the calculation.

Compensation is due for 14 calendar days (28 / 12 × 6).

The billing period from January 12 to May 31, 2015 consists of 4 whole months (February, March, April, May):

29.3 × 4 = 117.2 days

Determine the number of days to calculate in January:

29.3 / 31 x 20 = 18.903.

Total in the billing period:

117.2 + 18.903 = 136.103 cal. days

Salary for the billing period:

40,000 × 5 = 200,000 rubles

Calculate the amount of compensation:

200 000 rub. / 136.103 × 14 days = 20,572.65 rubles.

Example 4

The employee was hired on 06/01/2013 with a salary of 30,000 rubles, and on 10/09/2015 he quit.

In October 2014, the employee took regular annual leave of 28 calendar days. For this month, he was credited with 29,050 rubles.

From 06/01/2013 to 10/09/2015 28 months and 9 days worked, rounded up to 28 months (9 days less than half a month).

Determine the number of vacation days set for the entire period:

28 months × 2.33 = 65.24 days

But 28 days have already been used, so you should compensate:

65,24 - 28 = 37,24 days

The billing period is 12 months before the vacation, in our example - from 10/01/2014 to 09/30/2014. During this period, a total of 320,012.48 rubles was accrued, to calculate the average daily earnings, you need to take the amount without vacation pay:

320,012.48 - 29,050 = 290,962.48 rubles

To calculate the actual hours worked, we take 11 fully worked months and 3 calendar days in October 2014 (31 - 28 vacation days).

Thus, in the billing period:

29.3 × 11 + 3/31 = 322.397 cal. days

The average daily salary will be:

RUB 290,962.48 / 322.397 = 902.50 rubles / day.

Therefore, compensation for unused vacation should be accrued in the amount of:

902.50 × 37.24 = 33,609.10 rubles

findings

The legislation prohibits not to grant vacation for two years in a row, to replace the next basic vacation lasting 28 calendar days with monetary compensation.

The employee must be warned about the start date of the vacation two weeks before the start of the vacation, vacation pay must be issued no later than three days before the start of the vacation.

Vacation can be divided into parts, but with the condition that one part of it must be at least 14 calendar days in a row.

Vacation pay is calculated in calendar days. In the event that non-working persons fall on the vacation period holidays, these days are not paid, and the vacation is extended.

In accordance with paragraph 8 of Art. 255 of the Tax Code of the Russian Federation, for the purpose of taxing profits, only that amount of compensation for unused vacation, which is calculated in accordance with generally established rules, can be recognized as expenses. Rounding the number of days of unused vacation up will result in an overstatement of the amount of payments made in favor of the employee and an underestimation of the tax base for income tax, and rounding down (from 2.33 days to 2 days) will lead to the payment of a smaller amount to the employee, than required by law.

S. S. Velizhanskaya,
Deputy Chief Accountant of the Federal Budgetary Health Institution "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky Districts of Yekaterinburg"

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

Moreover, there are such cases as granting leave to a part-time worker, a new employee who has not worked for six months from the date of entry to work, and other interesting points.

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

Legislative regulation

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

In addition, in order to regulate certain issues on granting leave to employees, federal laws and Decrees of the Government of the Russian Federation.

In particular, Decree No. 922"On the peculiarities of the procedure for calculating the average wage" of December 24, 2007 decides possible problems for calculating average earnings.

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

Types of leave and conditions for its provision

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

• leave without pay.

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

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

• representatives of the weaker sex before and immediately after it;
• employees - adoptive parents of children under the age of 3 months;
• workers under the age of 18.

In subsequent years of work at the enterprise, the employee has a vacation at any time.

For certain professionals extended annual leave. It is provided on the basis of the Labor Code and other federal laws.

In particular, they are:

Additional holidays with the preservation of the average salary, the following are established for employees of the organization:

• for deviating from normal;
• for the special nature of the work;
• for the irregularity of the working day;
• for work in the regions Far North and areas equated to them;
• in other statutory cases.

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

How vacation days are calculated

If the employee's length of service is a full year with the employer, then calculate the number vacation days won't be too difficult. The duration of the vacation of a particular working person is prescribed in the employment contract when he is hired for a position. Usually, after a year of work in an organization, leave is provided in the number of days specified in this document, or half of it.

There are cases when an employee asks for leave before the end of the year of performance of his duties or decides to quit. In such cases, you have to calculate how many days of rest he is entitled to this employee.

It can be calculated from formula:

K \u003d (M * Ko) / 12,

• K is the number of vacation days due for the time that he worked in the organization,
• M - the number of months worked in full,
• Ko - the number of days of vacation established for the year of work.

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

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

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

Usually, when calculating vacation days, a fractional number is ultimately obtained. To facilitate calculations, many accountants use rounding it to an integer, although the law does not stipulate that this action is mandatory. At the same time, it should be remembered that rounding should be done in favor of the employee, and not according to the logic of arithmetic.

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

What is taken into account when calculating

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

To them relate:

1. Wage. This is the official salary, tariff rate, payment according to piece rates, payment as a percentage of revenue and others, including wages in non-cash form.
2. Various allowances and surcharges. These are all kinds of incentive and compensation payments, northern coefficients and regional allowances.
3. Performance bonuses and other rewards.
4. Other types of payments related to remuneration for work.

To derive the average salary, you need to take only those accruals that were made for the actual time of work and for the work that was actually done. It follows from this that when calculating the average daily wage do not need to be taken into account the following charges:

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

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

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

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

Calculation order

The period for accrual of vacation pay is 12 months preceding the vacation.

There are situations when an employee of the organization does not have payroll accruals for this period of time, or he actually did not work at that time. In this case, it is necessary to take for the estimated time those 12 months that come before the estimated year. In the absence of accruals and days worked and 2 years before the vacation, the average daily salary is calculated based on the data of the month in which the employee goes on vacation.

At full time worked

The ideal case is when the employee for the entire billing period did not go on vacation and sick leave. Then he will have fully fulfilled the norm of his working time.

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

Zd \u003d Zg / (12 * 29.3)

• Zd - average daily earnings,
• Zg - annual salary,
• 29.3 - the average monthly number of calendar days.

The annual amount of accrued remuneration for work is obtained as a result of summing up the accrued salary for the 12 months that precede the vacation.

With incomplete hours worked

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

Here it is necessary to use another, more complex formula:

Zd \u003d Zg / (M * 29.3 + D * 29.3 / Dn)

• M - the number of months worked in full,
• D - the number of calendar days worked in unworked months,
• Days - the norm of calendar days in non-worked months.

Examples

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

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

The calculation of average earnings will include wages in the amount of 257,000 - 31,000 \u003d 226,000 rubles. The norm of working hours in 10 months has been fully worked out. In March and September, he worked only 37 days at a rate of 61 calendar days.

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

The rules and examples of calculations are presented in the following video:

The Labor Code of 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 clause 4 of the Regulations on the Peculiarities of the Procedure for Calculating 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.

Another vacation 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;


• statutory cash 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;


• Only the next vacation is prohibited by the Labor Code to replace compensation. 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 on a mandatory basis 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;


• the total amount of benefits received by the employee in that 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 an 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.

How to calculate holiday pay - a question that often arises among the working population. Someone wants to calculate money for vacation in advance, someone wants to check the accounting of their employer, some suspect an error in the accruals.How to calculate holiday pay (formula ), described in this article.

What is vacation pay

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

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

How to calculate vacation pay in 2017-2018

In order to calculate the amount of vacation pay payable, you must first calculate the average daily income of a citizen, taking as a basis the amount of money received by the employee in the year before the vacation. Accurate holiday pay formula determined by the Regulations on the peculiarities of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation No. 922 dated December 24, 2007 (hereinafter referred to as the Regulation).

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

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

12 - the number of months in a year;

29.3 - the average number of days in a month during the year established by the Regulations (clause 10).

For example, the total income of an employee for the year is 240,000 rubles. Applying the formula

240 000 / 12 / 29,3

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

How to calculate holiday pay, if some months of the billing year are partially worked out by the workers? In this case, the average daily income is obtained by dividing earnings for the past time (D) by the sum of the average number of calendar days (29.3) multiplied by the number of full months and the number of days in partial months.

For example, an employee worked 11 months out of the billing year without a break, and in one of the months he was on sick leave for 2 weeks (that is, he worked 15 calendar days of the month). Accordingly, his income for the year will be less by 10,000 rubles (monthly 20,000 rubles in one of the months were not received in full). The average daily earnings in this situation will be equal to:

230,000 / (29.3 × 11 + 15) = 681.89 rubles.

Next, to produce the final vacation pay calculation, it is necessary to multiply the average daily earnings by the number of days the employee is on vacation. For example, an employee goes on full leave for 28 days. So, we multiply 682.6 by 28 and get vacation pay equal to 19,112.8 rubles. Or we multiply 681.89 by 28 and get 19,092.92 rubles - vacation pay for one part-time working month per year from the second example.

Payments taken into account when calculating average earnings

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

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

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

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

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

The procedure for calculating vacation days to which an employee is entitled upon dismissal

In addition to the average daily salary of an employee, in order to calculate the amount of vacation pay upon dismissal, it is necessary to know the number of vacation days to which the employee is entitled at the time of termination labor relations. Modern labor legislation does not establish methods for calculating the days of rest to which the worker is entitled at the time of dismissal, therefore, the Rules on regular and additional holidays are used in the calculation, approved. NCT of the USSR 04/30/1930 No. 169. If an employee worked for an employer for 11 months, received the right to leave, but did not use it, he is paid full compensation. In other options, rest days are reimbursed in proportion to the number of months worked in a part-time year. The number of vacation days due to the worker (Ku) is calculated by the formula:

Ku \u003d (Mo × Ko) / 12,

Mo - months worked by a citizen;

Ko - the number of days of the employee's annual leave;

12 is the number of months in a year.

Another method of calculation, which is also used by employers, was proposed by Rostrud in letters dated October 31, 2008 No. 5921-TZ, dated June 8, 2007 No. 1920-6, dated June 23, 2006 No. 944-6. The essence of the method is that each month worked by an employee gives him the right to 2.33 days of rest (28 days leave / 12 months) or more if the worker's leave is large quantity days (for example, for teachers 56 / 12 = 4.67). The number of months worked by a citizen, when calculating vacation days, is considered in such a way that surpluses of less than half a month are excluded from calculations, and more than half are rounded up to a full month.

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

How is vacation pay calculated upon dismissal

In accordance with applicable law, upon dismissal, an employee must receive, among other things, due payments and compensation for unused by the time of termination employment contract vacation. The law does not provide for any established amounts of compensation, and the amount of payment is determined depending on the average salary of the employee for the past annual period.

Another indicator that is needed to understand how vacation pay is calculated upon dismissal, is the number of vacation days "earned" by the employee by the day the employment contract is terminated.

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

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

682.6 × 14 = 9556.4.

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

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