How vacation days are calculated. How to calculate holiday pay. Lack of earned funds

The confusion that arose in the summer of 2019 related to the number of days during which you need to pay vacation pay, going on vacation. This article discusses the question of how to correctly calculate vacation pay in 2020, and provides practical examples for various situations.

Legislation

Article 136, part 9 of the Labor Code of the Russian Federation determines that the organization must pay the vacation allowance 3 days before the start of the vacation, without explaining whether we are talking about calendar days or working days. Letter of the Ministry of Labor of the Russian Federation for 3 1693-6-1 dated 07/30/2014 provides clarifications on this matter: art. 14 of the Labor Code establishes the procedure for calculating the terms used by the Labor Code. According to a part of this norm, the period of time binding the emergence of an employee's labor rights is counted from the calendar date that determines the beginning of the emergence of such rights.

At the same time, Art. 14 h. 3 determines that non-working days must be included in the period, taken into account in calendar days. Thus, interpreting systematically Art. 14 and 136 of the Labor Code of Russia, it is worth concluding that vacation benefits when an employee goes on vacation are calculated in calendar days.

It is worth considering the provision of Part 8 of Art. 136 of the Labor Code that if the day of payment of vacation pay coincides with a weekend or holiday officially declared non-working, payment must be made in advance, that is, on the eve of this day. Therefore, if an employee begins to rest on Wednesday, it is necessary to pay him vacation allowance on the coming Friday of this Monday. Part 6 Art. 5.27 of the Code of Administrative Offenses declares penalties in the amount of 50,000 rubles for late payments.

Vacation entitlement

The right of each employee to an annual paid leave of 28 calendar days is enshrined in Art. 115 of the Labor Code of the Russian Federation. In addition, there are a number of specialties, geographical areas for which there are certain clarifications that need to be reviewed separately in the Code, based on the individual situation.

A new law that changes the procedure for calculating vacation pay in 2020 has not been adopted. Thus, it is recommended to calculate payments to vacationers, guided by article 139 of the Labor Code of the Russian Federation, as well as paragraph 4 of Regulation No. 922 of 24.12.2007 on the features of the procedure for calculating the average wage.

The employee, specialists making the required calculations, and the head of the organization need to know the basic rules regarding the relationship between the parties (employee and organization) in terms of annual leave:

vacation should not be less than 28 calendar days, and this period does not include weekends and holidays officially recognized as non-working days;
if the employee has already worked in the organization for more than 1 year, it is not required to withstand 6 months to send him on vacation. To determine the date of rest for such an employee, it is necessary to take it into account in the vacation schedule drawn up in advance;
the employee must be notified in advance of the date of the vacation in writing two weeks before it begins;
from October 2018 with a new article No. 262. 2 of the Law of October 11, 2018 No. 360 - FZ, employees with 3 or more children can go on vacation at any date convenient for them;
vacation allowance must be accrued and paid to the employee no later than 3 days before the start of the vacation;
in case of delay in payment, it is necessary to accrue additional interest to the employee, calculated according to the rules provided for in Art. 236 of the Labor Code of the Russian Federation;
the date of the due vacation can be postponed based on the application of the employee, but this can be done no more than two times in a row;
also, based on the employee's application, leave can be granted every six months;
vacation can be divided into several parts, provided that one such part per year should not be less than two weeks;
if an employee refuses to go on vacation at the scheduled time, compensation may be accrued to him, which is issued on the basis of the employee’s application, and it can be calculated based on several calendar periods;
in the event of dismissal, the employee must be paid compensation for all unused days of regular annual leave, in accordance with the Resolution of the Constitutional Court No. 38-P of 25.10.2018. This calculation is also called the calculation of vacation pay.

The basis for going on vacation is the vacation schedule, the reason is the employee's statement, agreed by the immediate supervisor and endorsed by the director of the enterprise. Next, the application goes to the personnel service for the preparation of the order. Guided by the order, which is also endorsed by the director of the organization, the accounting department calculates the vacation allowance.

Vacation pay is paid through the company's cash desk or by transfer to the current account / bank card of the employee. When making a cashless payment, the time of receipt of money into the account should be taken into account. To avoid misunderstandings associated with possible bank delays, it is worth making a transfer in advance.

Calculation of vacation pay in 2020: what to look for

The specialists in charge of calculating vacation pay and administering vacation are reasonably interested in changing the rules for calculating vacation pay in 2020 compared to 2019. Vacation pay is calculated in the same way as in 2019, that is, everything will remain as it was, namely:

leave is granted in accordance with the schedule approved in December of this year no later than two weeks before the end of the year, with the right to be valid for the next year in accordance with Art. 123 of the Labor Code of the Russian Federation;
all employees must be familiar with this schedule and agree with it;
for calculating vacation pay, a period equal to 12 months of work preceding the start date of the vacation is taken;
leave can be granted to a new employee 6 months after the start of taking up the position;
the calculation excludes non-employee downtime days, sick days, business trips, time spent caring for disabled children;
the change in wages associated with indexation is reflected in the calculation of vacation pay through the corresponding indexation;
income tax and insurance premiums are withheld from holiday payments;
Personal income tax is transferred on the last day of the month when vacation pay is issued;
the organization is not obliged to pay wages for the period worked before the start of the vacation, together with vacation pay.

How vacation pay is calculated using 7 typical steps is shown in the figure below:

The calculation of vacation pay in 2020 must include all payments made to the employee during the previous calendar year, including:

wages accrued according to tariff, piecework or accrual systems;
pay for combining positions;
payments to employees of the municipality;
finally calculated for the year;
salary for teachers for 1 academic year;
bonuses for seniority, professionalism, mentoring;
payments for downtime of an employee due to the fault of the employer, overtime;
allowances for labor, work on, on weekends and holidays;
remuneration for conducting classroom work to teachers;
bonuses and other types of remuneration provided for by the regulation on remuneration in force at the enterprise.

Art. 114 of the Labor Code prescribes the preservation of average earnings for the period of the next paid vacation. The rules for calculating earnings are determined by the regulation on the calculation of the average salary, approved by Decree of the Government of the Russian Federation on December 24, 2007, No. 922. The procedure for calculating vacation pay is established by paragraph 9 of Regulation No. 922, so it can be established that the calculation of average earnings for vacation pay in 2019 as follows:

Average salary per day x number of calendar days of vacation = vacation pay

Weekends and holidays declared days off and taken into account in the production calendar of the current year are not taken into account in the vacation calculation. According to Art. 120 TC, they are not paid.

The average daily wage is calculated by the formula: .

Such a calculation is justified in the case of a full working out of the period. If the period is not worked out by the employee, recalculation of calendar days is necessary. As a rule, this happens in the presence of decrees, business trips and other excluded dates, as mentioned earlier.

In this case, the following formula must be applied:

What is included in the billing period

In the billing period, it is customary to include only the hours actually worked. A typical period is considered to be 12 calendar months before the start date of the employee's vacation. For example, an employee has been on vacation since March 2020, then the billing period is March 2019 - February 2020.

Although sometimes it happens that it is impossible to use 12 months to calculate the period. It excludes the time spent on sick leave, the period when the employee did not work due to downtime due to the fault of the enterprise, and a number of other situations described in detail in the legislation.

To more accurately determine the date of the beginning and end of the period, which will not be included in the settlement, the time sheet will help. At the same time, weekends falling within the period to be excluded are not taken into account, and weekends between them are included in working hours.

The figure below shows a list of periods that should be excluded from the calculations when calculating vacation pay.

Vacation pay in 2020 with examples

To understand how accountants will calculate vacation pay in 2020, below is an overview of calculation examples.

Full Period Calculation

Vacation starts March 01, 2020 and ends March 14, 2020. The period that will be taken into account in the calculation of vacation pay: March 2019 - February 2020, turned out to be fully worked out. The total payment amounted to 770,000 rubles.

The average daily earnings are calculated:

Calculation of vacation pay for an incomplete period

Let's take the example discussed above. But let’s just add to it the fact that the employee was on sick leave from January 14 to January 24, 2020. Thus, January was not fully worked out. It is necessary to calculate the number of days worked: 29.3 / 31 * 9 = 8.5. In our calculation, 9 is the actual number of days the employee was present at the workplace.

770000/(29*11+8,5) = 2351,14.

Vacation pay will be: 2351.14 * 14 = 32915.96.

It should be noted that the example is conditional. In a real situation, if the employee went on sick leave, temporary disability benefits would be deducted from the calculated amount. But in order not to pile up the example with sick leave calculations, it is assumed that the amount of 770,000 already takes it into account.

Calculation of vacation pay with additional payments

The vacation is scheduled for January 14, 2020. In the previous year, the employee received a salary in the amount of 800,000 rubles, in January 2020 he was paid a bonus for the result obtained based on the results of work in 2019 in the amount of 50,000 rubles.

The total average daily earnings for calculating vacation pay will be determined from the amount of these payments:

800 000 + 50 000 = 850 000.

The rest of the calculation is done as usual. For vacation pay calculations, including bonus payments based on the results of the previous year, it is recommended that accruals be made before December 31 of the current year. Then you don't have to bother with recalculations.

Vacation pay when an employee leaves

An employee leaves on December 10, 2020. He has unrealized vacation days in the amount of 12. The period December 2019 - November 2020 is taken into account in the calculation of average earnings. The amount of average earnings an employee is 2,500 rubles. Thus, compensation for unused rest days will be: 2,500*12 = 30,000

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. Of the compensation, income tax must be withheld.

In contact with

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

ZPsr. x Dotp.

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

Payments taken into account when calculating vacation pay

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

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

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

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

Billing period

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

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

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

Formula 1
calculation of average daily earnings for vacation pay

ZPsr. = ZPf. / 12 months / 29.3

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

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

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

Example 1

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

Formula 2
calculation of average daily earnings for vacation pay

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

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

Where:
Mpkm - the number of full calendar months worked;
Dnkm - the number of calendar days in incomplete calendar months.
The number of calendar days in an incomplete calendar month is calculated as follows:
Dnkm = 29.3 / Dk. x Dotr.

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

Example 2

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

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

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

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

Example 3

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

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

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

Important to consider!

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

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

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

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

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

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

Russian legislation guarantees any officially employed person the right to annual paid leave. This right does not depend on the organizational and legal form of the enterprise, nor on the procedure for concluding, with the exception of fixed-term employment contracts. And since the vacation is paid, employees of the accounting department need to calculate (every year and for each employee) the amount of payments for the vacation period.

A simple formula is used to calculate vacation pay, which, depending on the circumstances, can be slightly modified, while maintaining its essence. There are also special cases; for example, to find out, you have to use a more complex calculation scheme. How money should be accrued to the employee during the vacation period will be described below.

What do you need to calculate vacation pay?

You can calculate how much the employee is entitled to during the annual paid vacation using the formula approved by the Government of the Russian Federation (“Regulations on the Peculiarities of the Procedure for Calculating Average Wages”). As already mentioned, additional variables may be included in it, but the principle remains the same: you need to know how many days a person has worked over the past period, as well as his total income for the same period.

Important: although you can start calculations at any time after drawing up the next vacation schedule (even before signing), you should not rush too much. Illness or a sudden layoff may lead to the need for new calculations.

The procedure for calculating vacation pay

As follows from the previously mentioned document, the total income used in calculating vacation pay consists of the following components:

Salary accrued in accordance with the employment contract and additional agreements, including the in-kind form of issuance (its value is assessed by the employer).
Fees paid to journalists and artists on a regular or occasional basis.
Compensation for overtime hours.
Bonuses and other incentive and motivating payments.
Allowances, additional payments and compensations accrued in fixed amounts or as a percentage of the basic salary.

The following payments are excluded from the calculation of vacation pay:

Financial assistance and other social compensations.
For the period of temporary disability, the last months of pregnancy and childbirth (sick leave).
Payment for the days allocated for the care of children with disabilities.
Other accruals related to suspensions of labor activity agreed with the employer or not dependent on the will of both parties.

Important: notwithstanding the provisions of the current legislation, the employer may, at its discretion, include the said payments in the calculation of vacation pay or assign an additional bonus to a person leaving for or on a regular annual vacation. The main thing is that the total amount should not be less than that obtained as a result of calculations according to the approved formula.

At full time worked

In the ideal case, if a person has worked for a full year (from the first day to the last, without sick days, days of childcare and other reasonable and fixed in the orders of absenteeism), vacation pay for him should be calculated using a simple formula.

ABOUT= Sd × To, where

Sd- the average income of an employee per day;

Before- the number of vacation days.

The average daily income is calculated, in turn, using the following formula:

Sd= B / (12 × 29.3), where

IN- the sum of all official payments included in the above list for the year;

12 - the number of months in a year;

29,3 - established average annual duration of the month.

The number of vacation days is determined by the terms of the employment contract, additional agreements and separate orders from the authorities, and therefore varies significantly.

With incomplete hours worked

If an employee, for one or more of the reasons listed above, did not work the whole year, the same formula is used to calculate the amount due to him for vacation time, but with a modified value of SD.

Sd\u003d B / (29.3 × M + D), where

IN- the total income received from the employer for the year, with the exception of previously transferred payments;

M- the number of fully worked months;

D- the number of fully worked days in the "incomplete" month (may be fractional).

Vacation pay examples

First example. Suppose that an employee of the company, who has fully worked out the whole year before the vacation, received a total of 400 thousand rubles in 12 months, and the duration of the vacation due to him was 30 days. Then the amount of vacation pay received by him will be: O \u003d 400,000 / 12 × 29.3 × 30, that is, 34,130 rubles.

Second example. Let (while maintaining the same conditions) the employee was on sick leave for 14 days in a year. For an "incomplete" month, he, therefore, worked 15 days. There are 11 “full” months in a year. In this case, the total income will decrease by 16,670 rubles - this is how much (taking into account the average daily wage) the employee will receive less for 14 days of temporary disability. In this case, the calculations should be carried out according to the following formula: O \u003d (400000 - 16670) / (29.3 × 11 + 15) × 30, that is, 34090 rubles.

It is these “net” amounts of vacation pay that the employee should receive; as already mentioned, the employer can, at will, increase, but not reduce them.

Summing up

To calculate the amount of vacation pay, it is necessary to take into account the total income of the employee for the year, the number of "full" and "incomplete" months worked by him, and the established duration of the vacation. The resulting "base" amount, the employer can, at its discretion, increase, but not reduce.

The total income includes all official payments to the employee during the year. The exceptions are social benefits, sick leave, including for pregnancy and childbirth, and compensation for working time lost through no fault of the employee. When calculating vacation pay for a year that has not been fully worked out, the listed payments should be deducted from the total income beforehand, and only then the rest of the mathematical operations should be performed.

Employees are granted annual leave while maintaining their place of work (position) and average earnings. (Article 114 of the Labor Code of the Russian Federation). Moreover, some categories of workers are entitled to additional holidays in addition to the main vacation.

The average earnings retained by the employee during the vacation is determined by the formula:

Average daily earnings \u003d The amount of accrued salary for the billing period / (Number of full months × Average monthly number of calendar days (29.3))

Amount of vacation pay = Average daily earnings × Number of vacation days

The amount of vacation pay will also depend on whether there was an increase in tariff rates (salaries) in the billing period or after.

Number of vacation days to calculate

Most often, vacations are granted in calendar days. Standard paid basic leave is 28 calendar days. Moreover, the employee can take him off not immediately, but in parts. The main thing is that at least 2 weeks of vacation should be taken continuously.

Some categories of workers are entitled to extended basic leave (Article 115 of the Labor Code of the Russian Federation). For example, employees under the age of 18 must rest 31 calendar days, and disabled people - 30 (Article 267 of the Labor Code of the Russian Federation, Article 23 of the Federal Law of November 24, 1995 No. 181-FZ)

The labor legislation also provides for additional holidays for employees (Article 116 of the Labor Code of the Russian Federation).

For the calculation, it is important to exclude all non-working holidays from vacation days. That is, all all-Russian holidays established by Art. 112 of the Labor Code of the Russian Federation, and holidays established in a particular region by the law of the subject of the Russian Federation (part 1 of article 72 of the Constitution of the Russian Federation, articles 22, 120 of the Labor Code of the Russian Federation, article 4 of the Federal Law of September 26, 1997 No. 125-FZ, p. 2 letters of Rostrud dated September 12, 2013 No. 697-6-1). However, weekends are still included in the calculation.

Important! Non-working days, on which holidays are postponed, are included in the calculation. If the day off coincides with a holiday, the Government of the Russian Federation issues a decree in which it sets the date on which the day off is postponed. For example, in 2019, February 23 fell on a Saturday, and the day off from that day was moved to May 10. If the employee is on vacation on May 10, this day must also be paid.

Calculation period definition

As a general rule, the calculation period for calculating the average daily earnings is determined as 12 calendar months preceding the month in which the first day of vacation falls (Article 139 of the Labor Code of the Russian Federation, clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 , hereinafter referred to as the Regulation).

It is necessary to exclude from the billing period all the time when the employee (clause 5 of the Regulations):

Received payment in the form of average earnings (except for breaks for feeding the child in accordance with the law). For example, the time of a business trip or other paid vacation;
Was on sick leave or maternity leave;
Did not work due to downtime through no fault of his own;
Did not participate in the strike, but could not work in connection with it;
Used additional paid days off to care for children with disabilities and disabled since childhood;
In other cases, he was released from work with full or partial retention of wages or without payment. For example, vacation time at one's own expense or parental leave.

It may turn out that in the 12 months preceding the vacation there was no time at all when the employee was paid for the days actually worked, or this entire period consisted of time excluded from the billing period. In this case, the 12 months preceding the first mentioned 12 months should be taken as the settlement period (clause 6 of the Regulation).

If the employee did not have actually accrued wages or actually worked days for the billing period and before it began, then the days of the month in which the employee goes on vacation are taken as the billing period (clause 7 of the Regulation).

The collective agreement, local normative act may also provide for other settlement periods for calculating the average wage, if this does not worsen the position of employees (Article 139 of the Labor Code of the Russian Federation).

Determination of earnings for the billing period

All payments accrued to the employee, which are provided for by the employer's payment system, are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). In paragraph 2 of the Regulation, approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922, there is an open list of such payments.

Not included in the calculation of average earnings:

All payments that are accrued to the employee for the time excluded from the billing period. They are listed in paragraph 5 of the Regulations. For example, average earnings for days of business trips and in other similar cases, social benefits, payments for downtime;
All payments of a social nature and other payments not related to wages. For example, financial assistance, payment of the cost of food, travel, education, utilities, recreation, gifts for children (clause 3 of the Regulation);
Bonuses and remuneration not provided for by the remuneration system (clause "n" clause 2 of the Regulations).

Bonuses (other remunerations) provided for by the remuneration system are taken into account taking into account some of the features established by clause 15 of the Regulation.

Calculation of average daily earnings

Knowing the billing period and the total amount of earnings for this period, you should determine the average daily earnings of an employee:

Average daily earnings \u003d Earnings for the billing period / (Number of full months in the period × 29.3)

29.3 in the formula corresponds to the average monthly number of calendar days. Moreover, the billing period is considered fully worked out if in each month of this period there are no days excluded from the billing period (days of temporary disability, business trips, vacations, downtime, etc.).

If the billing period has not been fully worked out, the formula is applied:

Average daily earnings \u003d Earnings for the billing period / (29.3 × Number of fully worked months in the billing period + Number of calendar days in not fully worked months of the billing period)

Moreover, for each incompletely worked month, you need to apply the formula:

The number of calendar days in a month not fully worked = 29.3 / The number of calendar days of the month × The number of calendar days falling on the time worked in this month.

Example

The employee has been working in the organization since August 1, 2018. On July 15, 2019, he goes on vacation for 14 calendar days. In this case, the billing period is 11 months - from August 1 to June 30. For the billing period, the amount of earnings for calculating vacation pay amounted to 600,000 rubles. There were no salary increases during this period.

In March, the employee was on a business trip for 21 calendar days. The remaining days of March are 10 (31 − 21). Accordingly, March is an incomplete month of the billing period, from which only 9.5 are taken to calculate vacation pay days (29.3 × 10/31).

In October, the employee was ill for 11 calendar days. The remaining days of October are 20 (31 − 11). Accordingly, October is also an incomplete month, from which only 18.9 are taken to calculate vacation pay. days (29.3 × 20/31).

Fully worked months in the billing period remains 9 (11 - 2). Accordingly, the average daily earnings of an employee will be:

600 000 rub. / (29.3 days × 9 months + 9.5 days + 18.9 days) = 2,054.09 rubles

The employee must pay the amount of vacation pay 28,757.26 rubles. (2,054.09 rubles × 14 days).

For employees who receive vacation in working days, the average daily earnings are calculated based on the number of working days according to the 6-day working week calendar:

Average daily earnings = Salary accrued for the entire time of work / Number of working days according to the six-day working week calendar that falls on the time worked by the employee

If the billing period was not worked out at all and there was no salary immediately before the vacation (for example, the employee left the parental leave or the employee was on a long business trip and immediately goes on vacation), then the formula is applied (clause 8 of the Regulations):

Average daily earnings \u003d Salary (tariff rate) / 29.3

Accounting for salary increases (tariff rates)

When calculating vacation pay, you need to apply the increase factor if salaries (tariff rates) have been increased:

In the billing period, immediately before the vacation or during the vacation;
The increase occurred in relation to payments not of one or several employees, but in relation to the entire organization, its branch, or at least a structural unit (clause 16 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). For example, if salaries were increased for all employees of the Accounting department of an enterprise, then coefficients must be applied when calculating vacation pay for all accountants of the enterprise. If salaries were increased only for payroll accountants, the coefficient does not apply.

Increase Factor = New Salary / Old Salary

If, along with the salary increase, the structure of monthly payments and salary increments changes, then the formula will be as follows:

Increase Factor = (New Salary + New Monthly Payments, Allowances and Supplements Dependent on Salary Amount) / (Old Salary + Old Monthly Payments, Allowances and Additional Payments)

When applying the increase factors, it must be taken into account that not all payments need to be adjusted. It is necessary to apply the coefficient only to those payments that are set as a fixed percentage or a certain multiplicity of the salary (tariff rate). Those payments that are set in an absolute amount (not dependent on salary, tariff rate) or in the form of a certain fork (range) of interest values or a multiplicity in relation to the salary (tariff rate) do not need to be increased to calculate average earnings.

For a quick calculation, use our online vacation pay calculator.

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Summer is the traditional and most popular holiday season. At this time (compared to autumn, winter and spring), company employees go “to freedom” in droves - some spend their holidays sunbathing on the beach and swimming in the warm sea, others enjoy the countryside silence, someone solves accumulated household chores ...

But one way or another, with the approach of the long-awaited time, many employees have questions related to the process of calculating the due payments. Together with experts, we decided to describe the process of calculating vacation pay.

Right to freedom

According to the Labor Code of the Russian Federation, employees must be granted annual leave while maintaining their place of work and average earnings (Article 114).

In accordance with article 122, paid leave must be granted to the employee annually. The right to use the leave for the first year of work arises for the employee after six months of his continuous work with this employer. By agreement of the parties, paid leave may be granted earlier.

The duration of the annual basic paid leave, according to Article 115, is 28 calendar days. By agreement between the employee and the employer, vacation days can be divided into parts (Article 125). However, one part of this leave must be at least 14 days.

In addition to the basic annual paid leave, an employee may also be granted an extended basic leave. Annual additional paid leave is granted in the following cases (Article 116):

Specialists employed in work with harmful and / or dangerous working conditions;
- employees with a special nature of work;
- employees with irregular working hours;
- specialists working in the regions of the Far North and areas equated to them.

In accordance with Article 120, the duration of the annual basic and additional paid holidays of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling within the period of the annual basic or annual additional paid leave shall not be included in the number of calendar days of leave. When calculating the total duration of annual paid leave, additional paid leaves are added to the annual basic paid leave.

Vacation payment, in accordance with Article 136 of the Labor Code of the Russian Federation, must be made no later than three days before its start.

Entertaining arithmetic

To calculate the amount of vacation pay, certain formulas are used. Experts helped us understand this mechanism - Natalya Artamonova, leading accounting consultant of the RUSCONSULT group of companies and Lyudmila Demenkova, specialist of the DebitCredit accounting center. Experts spoke in detail about the algorithm for calculating vacation pay.

According to the Labor Code of the Russian Federation (Article 139), vacation payments are calculated based on the average earnings for the billing period, which is 12 calendar months preceding the month in which the vacation begins. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day).

“If, for example, an employee goes on vacation on March 3, then the billing period will include earnings from March 1 of the previous year to February 28 (29) of the current year,” gives an example Ludmila Demenkova.

To determine the amount of average earnings for vacation pay, as well as to pay compensation for unused vacations, according to Ludmila Demenkova, it is necessary to add up the payments accrued to the employee for the last 12 calendar months. Divide the resulting amount first by 12, and then by 29.4 - by the average monthly number of calendar days falling on the billing period.

For an error-free calculation of vacation pay provided in calendar days, Natalya Artamonova suggests using the following algorithm:

« 1. We determine the billing period, that is, we count 12 months preceding the month of the start of the vacation.

2. Determine the total number of fully worked months in the billing period.

3. If the period is worked out completely, we determine the total amount of wages accrued for this period, including all accruals provided for by the wage system. Bonuses and rewards are also taken into account.

4. To calculate vacation pay, we use the formula:

Zp year
R otp = ----------- x day otp,
12×29.4

Where R otp - the amount of vacation pay; Zp year - the total amount of accrued wages for the billing period; day otp - calendar days of vacation».

However, very often in practice there are situations in which the billing period has not been fully worked out by the employee. In addition, there are periods that are excluded from the billing period: “First of all, this is the time in which the employee retained average earnings (previous vacation, business trip, downtime, etc.). Also, such periods are absenteeism for various reasons (illness, maternity leave, parental leave, without pay, etc.),” says Natalia Artamonova.

Thus, according to Natalia Artamonova, if one or several months of the reporting period have not been fully worked out or any periods have been excluded from them, the calculation of calendar days in these months included in the calculation period will look like this: "

R otp- the amount of vacation pay;
Zp floor- the total total amount of wages in fully worked months;
N half a month- the number of fully worked months;
Zp - wages accrued for each month not fully worked;
N common- the number of calendar days in each incompletely worked month;
N neg- the number of calendar days falling on the hours worked in each month not fully worked;
day otp- calendar vacation days.

The average earnings for each month not fully worked out are calculated separately and only after that are summed up. The actual accrued wages for the billing period (with the exception of accruals for excluded time) are divided by the sum of the average monthly number of calendar days (29.4) multiplied by the number of days in months not fully worked.

Theory and practice

Having dealt with the theoretical part of the calculations, for a complete presentation, we asked the experts to give specific examples and show how the vacation calculation procedure takes place.

Case 1. Natalia Artamonova

An employee of Romashka LLC goes on vacation for 28 days from July 4 to July 31, 2011. The billing period is 12 months, fully worked out from July 1 to June 30, 2011.

- salary - 300,000 rubles. (25,000 rubles (salary) x 12 months);

The average earnings will be equal to 907.03 rubles. ((300,000 rubles + 20,000 rubles) / (29.4 × 12));
financial assistance 5,000 rubles. not taken into account.

The amount of vacation pay will be 25,396.84 rubles. (907.03 rubles x 28 days).

An employee of Romashka LLC goes on vacation for 28 days from July 4 to July 31, 2011. The settlement period of 12 months, from July 1, 2010 to June 30, 2011, has not been fully worked out.

From July 9 to July 25, 2010, the employee was on vacation.
From December 6 to December 12, 2010, the employee took sick leave.

1. Payments for hours worked amounted to:

Employee salary - 25,000 rubles;
- quarterly bonus provided for by the regulation on bonuses - 20,000 rubles;
- material assistance for vacation - 5,000 rubles.

2. Calculate the amount of vacation pay

Payments for hours worked amounted to: - salary for hours worked - 282,065.23 rubles. ((25,000 rubles (salary) x 10 months + salary for July (25,000 rubles / 22 days x 11 days) + salary for December (25,000 rubles / 23 days x 18 days)); - since the period is not fully worked out, the bonus is not included in the calculation of average earnings in full, but in proportion to the hours worked and will amount to 18,715.03 rubles (20,000 rubles / 249 days (days in the period) x 233 days (actual days worked )); - material assistance is not taken into account.

3. The average number of calendar days for the period worked will be:
330.06 days (29.4 days x 10 months + 29.4 days / 31 days x 14 days + 29.4 days / 31 days x 24 days
The average earnings will be equal to 911.29 rubles. ((282,065.23 rubles + 18,715.03 rubles) / 330.06).

The amount of vacation pay will be 25,516.12 rubles. (911.29 rubles x 28 days).

Case 2. Ludmila Demenkova

An example of a calculation for a fully worked period

The employee is granted annual leave of 28 calendar days. Earnings for the last 12 previous calendar months amounted to 68,452 rubles. The months have been fully completed.

1. Calculate the average salary:
RUB 68,452 / 12 \u003d 5704, 33 rubles.

2. We calculate the average daily earnings:
RUB 5704.33 / 29.4 \u003d 194.03 rubles.

3. Determine the amount of payment for the vacation:
194.03 × 28 \u003d 5432.84 rubles.

An example of a calculation for an incompletely worked period

The employee goes on vacation on March 15, 2010 for 28 calendar days. The settlement period is from March 1, 2009 to February 28, 2010. At the same time, this employee went on a business trip in September from the 15th to the 19th, and in November he was on sick leave from the 10th to the 19th. For the billing period, he was credited with 96,000 rubles. (without temporary disability benefits and business trip pay).