How to calculate vacation for 28 calendar days. Vacation

The confusion that arose in the summer of 2018 with changes in legislation related to the number of days during which vacation pay must be paid to an employee going on vacation. This article discusses the question of how to correctly calculate vacation pay in 2019, 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 part 1 of this norm, the period of time binding the emergence of the 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 the terms for paying 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 annual paid leave in the amount of 28 calendar days enshrined in Art. 115 of the Labor Code of the Russian Federation. In addition, there are a number of specialties geographical territories, for which there are certain clarifications that need to be viewed separately in the Code, based on the individual situation.

A new law that changes the procedure for calculating vacation pay in 2019 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 clause 4 of Regulation No. 922 of 24.12.2007 on the features of the procedure for calculating the average wages.

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;
date vacation can be rescheduled on the basis of the employee's application, 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 annual regular 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 payments.

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 2019: 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 2019 compared to 2018. Vacation pay is calculated in the same way as in 2018, 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 days of downtime through no fault of the employee, sick leave, 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 2019 must include all payments made to the employee during the previous calendar year, including:

wages accrued according to the tariff, piecework or salary accrual systems;
pay for combining positions;
payments to employees of the municipality;
the final salary 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 harmful working conditions, work at night, 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 goes on vacation from March 1, 2019, then the billing period is March 2018 - February 2019.

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.

Accrual of vacation pay in 2019 with examples

To understand how accountants will calculate vacation pay in 2019, below is an overview of calculation examples.

Full Period Calculation

Vacation starts March 01, 2019, ends March 14, 2019. The period that will be taken into account in the calculation of vacation pay: March 2018 - February 2019, 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, 2019. 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, 2019. In the previous year, the employee received a salary in the amount of 800,000 rubles, in January 2019 he was paid a bonus for the result obtained based on the results of work in 2018 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, 2019. He has unrealized vacation days in the amount of - 12. The period December 2018 - November 2019 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

In the labor legislation there is a provision on payment for the time when a person does not work, but is on leave granted to him by law.

This type of payment is calculated based on the average earnings of a worker or employee. Its calculation is made regardless of the form and mode of operation of the enterprise.

Payments taken into account when calculating vacation pay

Vacation pay is a type of additional pay for an employee.

Labor legislation states that every employee at the enterprise is entitled to a vacation every six months of work.

It is drawn up annually by order of the head of the enterprise (organization), which must indicate the date of its beginning and end.

The minimum duration of vacation, according to the regulations, is 28 days (calendar)

Vacation can be basic and additional.

When paying for the main vacation, all payments made to the employee in accordance with the employment contract or contract are taken into account:

basic salary,
processing fees
various types of awards
other types of rewards.

Annual earnings do not include:

the amount of financial assistance;
sick leave payments (sick leave);
payment of travel expenses;
payments in case of forced downtime of the enterprise;
payment for additional non-working days provided to a woman to care for a disabled child;
other social benefits.

The amount of money earned by the employee during the past year is taken as the starting amount for calculating vacation pay.

The Labor Code of the Russian Federation (Article 139) states that an enterprise can choose an alternative period for calculating vacation pay, provided that it is issued by a special order, or specified in a collective labor agreement.

The billing period includes all calendar days, including holidays and weekends. The calculation procedure is the same for enterprises with different operating modes. Methods for calculating vacation pay for an employee depend on the actual hours worked.
If the calculation period has been fully worked out
With a fully completed annual (12 months) billing period, the amount of vacation pay is calculated using the formula:

O \u003d ZP: 12: 29.4 x D

where O is the amount of vacation pay,

ZP - the total amount of annual wages;

D is the number of vacation days.

Example 1 An employee of an enterprise working with a five-day work cycle goes on vacation from October 3 to October 30, 2013. The period for calculation is taken from October 1, 2012 to September 30 (inclusive) 2013, which was fully worked out by him. At the same time, the annual salary amounted to 175,000 rubles. According to the calculations made, the amount of vacation pay will be 14,084.5 rubles.

1. average earnings: 175,000:12:29.4 = 502.87 (rubles);

2. vacation pay: 502.87x28 = 14084.5 (rub.)

In cases where the required experience has not been fully developed, the calculation is different.

It happens that a person in one of the months of the interval taken for calculating vacation pay was sick, was on a business trip, or for some other reason did not fulfill his labor duties.

This time is considered incomplete. With an incompletely worked out (less than 12 months) period, the calculation of vacation pay is a little more complicated.

Kr \u003d 29.4 xM + D1x 1.4 + D2 x 1.4 ... + D12 x 1.4

where Kp - the number of days worked;

M - the number of months worked in full;

D1 - the number of days that the employee worked in an incomplete month.

Then the amount of vacation pay is calculated. For this, the formula is used:

O= ZP:KrhD

where O is the amount to be paid;

ZP - the amount of annual wages;

Kr - the number of days worked;

D - the number of days provided for vacation.

Example 2 An employee of the organization will have another 28-day vacation from December 2, 2013. He has a fixed salary of 18,000 rubles a month. Work is carried out on a six-day regime.

However, in August he had to take a sick leave and did not work for 7 days.

This month, his earnings amounted to 12,650 rubles. In October, he fell ill again and was forced to not work for 11 days. Accordingly, this month his salary amounted to 10,200 rubles.

As a result, only 10 months have been fully worked out. In August he worked 21 days, in October - 17 days.

The correct calculation of vacation pay is as follows:

determine the actual number of days worked:
K \u003d 29.4x10 + 21x1.4 + 17x1.4 \u003d 342
average earnings: (18000x10 + 10200 + 12650): 342 \u003d 202850: 342 \u003d 593.12 rubles.

amount to be issued: 593.12x28 \u003d 16607.60 rubles.

The bonus payments and other remuneration included in the calculation, if the required length of service has not been fully worked out, are taken into account in proportion to the time actually worked by the employee.

Vacation pay for employees with special working conditions

There are working conditions that are stipulated by a special contract: part-time work or with the conclusion of a contract for several months, for example, for seasonal work.

If a person combines two positions, vacation pay is calculated according to general position, that is, by the amount of time worked, both at the main job and at the combined one.

Holiday pay for people employed in seasonal work, with whom an agreement has been concluded for two or more months, is calculated according to the scheme: for each month of work, two days of vacation must be provided. The number of days worked per week is six.

Example 3 The agricultural enterprise entered into an agreement with employee S. for the performance of work within three months. Full salary amounted to 175,000 rubles.

At the same time, 21 days were worked out in each month, which in total amounted to 63 days. According to the Legislation, he is entitled to 6 paid vacation days (2 for each month).

Vacation pay is:

175000:63x6=16667 rubles.

Length of service required for paid leave

The Labor Code (Article 121) stipulates what is included in the work experience necessary for the vacation to be paid in full.

It includes:

All weekends and holidays established by the state authorities as non-working.
Days of forced absenteeism, upon dismissal illegally.
Absenteeism in case of dismissal of an employee from work in case of violation of the deadlines for passing a mandatory medical examination, for reasons beyond his control.
Vacation at own expense, but not more than two weeks (14 days).
If an employee has absenteeism without good reason, he is often suspended from work due to malicious violations of discipline, these periods are considered not worked out, and they are not included in the length of service for calculating vacation pay.
When calculating vacation pay, the period when a woman is caring for a child is also not taken into account.

Leave procedure

Leave for employees of the enterprise should be provided in accordance with the schedule developed and approved at the collective meeting.

The vacation order is issued on a special form, which contains data on the position held by the employee, the duration of the vacation and its type, the start and end dates. The employee must be familiarized with it 15 days before the start of the vacation, against signature.

During the same period, vacation pay must be accrued. According to the Labor Code (Article 136), they are paid no later than three days before the start of the vacation period. All data on the provided leave are entered in the employee's personal card, without personal acquaintance.

Computer program to help the accountant

Gradually, the manual calculation of wages, vacation days, etc. is becoming a thing of the past. To help accountants for the correct calculations come various computer programs. One of them is called “Salary, Report Card, Personnel”.

This is a complex program of three components, each of which provides for the possibility of formatting various reporting documents in automatic mode.

For payroll and vacation pay, you can set only one component of this program - "Salary".

Many accountants successfully use for this, the well-established programs "1C: Enterprises" and "1C: Accounting", in the menu of which there is an item "Basic accruals of the organization", including the subsection "Vacation (AZ)".

You can make accruals in this program, both manually and automatically, for each employee separately or in a list.

Everyone is looking forward to this pleasant event like annual leave. Moreover, it becomes doubly pleasant if you realize: for the time when you will enjoy life, you will also be paid. How vacation pay is calculated, it will be useful for everyone to know. This knowledge, among other things, will help to correctly calculate the vacation time and acquire certain material benefits.

According to the Constitution, in Russia every working person has the right to rest once a year for 28 days (calendar), which will be paid by the employer. This pleasant time is called the next vacation and does not depend on the mode or schedule of work. There are certain categories of citizens who are provided with additional days of rest. These include:

Employees under the age of 18. In this case, the duration of the vacation will be 31 days.
Civil servants - their vacation lasts 30 days.
Employees of educational and children's institutions - 48 days.
Workers working in hazardous industries. They are given an additional three days.

In the event that holidays fall during the vacation period, they are added to the number of vacation days, but are not paid.

Calculation parameters

the duration of the billing period - this value will directly depend on seniority employee, but in any case may not exceed 12 months;
earnings during the billing period;
average daily earnings;
final vacation pay.

Billing period

One of the main quantities for determining the size of vacation pay is the billing period. It is he who determines how much vacation pay is accrued. If the employee's work time at the enterprise exceeds one year, then this value will be 12 months, while the month is considered to be the period from the first to the last day of the month inclusive. So, the calculation will be made from the 1st to the 30th (31st) day of each month, excluding February. In this case, the calendar month will be from the 1st to the 28th (29th) day. This rule is also preserved when calculating a vacation that begins on current year, and ends in the next one. In this case, the period for which vacation pay should be accrued will also be equal to the twelve previous months.

However, there are often cases when an employee goes on vacation whose work experience at the enterprise is less than this period. How is vacation pay calculated in this case? If an employee has been working in the organization for less than one year, then the period for which these payments are calculated lasts from the first day of work until last day month prior to vacation.

Change in billing period

It should be noted that the organization has the right to change this order. This possibility is provided for by the Labor Code of the Russian Federation. To do this, you need to officially fix the length of the settlement period in the collective agreement, for example, make it six months, but in this case you will have to recalculate vacation pay twice (for a year and for the period of time that is set), and then compare these amounts. The thing is that, according to the law, the amount of vacation pay cannot be less than the amount that is calculated based on annual earnings.

Earnings accrued for the billing period

Another component without which vacation pay cannot be calculated is earnings that are accrued for the billing period. If an employee honestly worked the whole year for his salary, then it is quite simple to do this: you only need to multiply the salary by 12, but, as a rule, this situation is quite rare. Usually, an employee receives various additional payments in addition to the salary. In particular, the amount of earnings includes bonuses, allowances for length of service, for class and combination. This can also include compensation payments that are related to the conditions and working hours: additional payment for harmful, as well as difficult conditions, regional coefficients, payments for work on holidays and weekends, overtime. Thus, the statement that the district coefficient is charged on vacation pay will not be entirely correct, since it is initially included in the amount of earnings, taking into account which they are calculated.

On the other hand, the amount of income for the billing period does not include amounts not related to labor activity. These can be various social payments: subsidies for food, travel, education, one-time bonuses for an anniversary or other holidays. Also, the amounts paid to the employee during business trips, sick leave, weekends to care for a disabled child, that is, already paid on the basis of average monthly earnings, are not taken into account. Thus, answering the question of whether vacation pay is accrued on vacation pay, we can state: unfortunately, no. The previous vacation period or maternity leave will not be included in the payment.

In addition, vacation pay is subject to the same contributions and taxes as wages, therefore, answering the question of whether vacation pay contributions are accrued, we can say: yes, they are accrued. This includes personal income tax and mandatory social insurance contributions.

Vacation pay bonuses

Of course, at each enterprise, employees receive bonuses. As a rule, these amounts are also taken into account when calculating vacation pay, but some of them are included in it, while others are not. In this case, it all depends on the type of award:

the monthly bonus is included in the amount of vacation pay, one for each item, that is, if the employee receives a monthly bonus for the number of sales and, together with it, for the amount of revenue, then 12 bonuses of the first and second types are included in the calculation;
also, one for each indicator, the vacation pay calculation includes bonuses for a period exceeding a month, but not the entire billing period (quarterly, semi-annual);
if the premium exceeds the billing period, then accruals occur for each of its monthly parts;
the bonus, which is accrued based on the results of work for the full calendar year, and the bonus for the length of service are taken into account in full even if they were accrued after the vacation.

In the event that an employee has not worked at the enterprise for a full twelve months, the bonuses are divided into two categories:

Bonuses based on hours actually worked. They are included in the calculation of vacation pay in full.
Premiums that do not take into account this factor. In this case, to calculate payments, the amount of the bonus accrued in the billing period is divided by the number of working days (according to the production calendar) and multiplied by the working days actually worked.

How are vacation pay for teachers calculated?

Teachers are representatives of the profession who are provided with certain benefits, so the calculation of vacation pay has its own characteristics. In this case, in addition to the duration of the vacation, which varies from 40 to 56 calendar days, when calculating the amount of vacation pay, along with salaries, additional payments for teaching hours, combination of positions, degrees and titles, classroom management and management classrooms. In addition, this also includes surcharges for verification written works and other awards and honors.

Average daily income for a fully worked month

Another value that you need to know to calculate vacation pay is the average earnings that an employee receives per day. In order to calculate it, the amount of earnings that was accrued for the billing period is divided by twelve. The amount received is also divided by a fixed amount - a number corresponding to the average monthly number of calendar days. Starting from 04.2014, it is 29.3. Previously, this constant was considered 29.4, but since in 2013 the number public holidays increased, then Labor Code appropriate amendments have been made. For example, the average daily earnings for a person with salary for the reporting period of 250,000 rubles will be:

250,000 rubles: 12 months : 29.3 slave days per month = 711.04 rubles per day.

This calculation will be correct if the employee has completed the billing period.

Average daily earnings for a month not fully worked

If the employee did not work out the billing period in full or there were payments in it that are excluded from the amount of earnings, the average daily earnings are calculated according to the following formula:

average daily earnings \u003d earnings that are included in the calculation: (29.3 x the number of fully worked months + those days that were actually worked in incomplete months).

In this case, these days can be calculated using the formula:

actually worked calendar days = 23, 9: number of days (calendar) in this month x the difference between the number of calendar days and days excluded from the paid period in the month.

In the event that the employee had no payments at all before he went on vacation, the average daily earnings will be equal to the monthly rate (salary): 29.3.

How to calculate holiday pay

And finally, we come to the most important thing - a conversation about how vacation pay is calculated. Everything is done quite simply. To do this, the amount equal to the average daily earnings must be multiplied by the days of vacation provided. Now let's try to figure out how vacation pay is calculated using an example.

The employee was granted leave for 28 days. from 07.05.2015. Billing period from 01.04. 2014 to March 31, 2015 was fully worked out, and the amount of payments amounted to 260,000 rubles. The average daily earnings in this case will be equal to 739.48, that is, 260,000: 12: 29.3. The amount of vacation pay in this case is 20705.44, that is, 739.48 x 28.

The employee is granted another vacation from 04/16/2015 on 28 k.d. In the billing period from 03/01/2014 to 03/31/2015, she was on vacation throughout October, and from December 12 to 21 she was on sick leave, that is, 10 months were actually worked out. The amount of payments amounted to 350,000 rubles. Since she was on sick leave for 10 days in December, she actually worked 21 days (31 - 10), which means that the average monthly number of days in an incomplete month will be 19.8 (29, 3: 31 x 21). The average daily earnings will be 1,118.93 rubles, that is, 350,000: (29.3 x 10 + 19.8). Vacation pay will amount to 31330.04 rubles, that is, 1118.93 x 28.

As you can see, nothing complicated. Now, when preparing for a vacation, you can easily figure out how vacation pay is calculated and correctly distribute the expected amount.

According to Russian law, any employed person has the full right to a regular paid vacation lasting at least 28 days annually.

In addition, counting difficulties may arise for employees who often take time off or are on parental leave.

In accordance with the Labor Code of the Russian Federation, every working person has the right to rest from work. The duration of the vacation of any citizen should not be less than 28 days.

In addition, Chapter XIX of the labor legislation provides for cases that allow the employer to accrue additional days for rest for periods:

sessions;
business trips;
temporary disability.

The management of the company has the right to provide its employees with leave in excess of the standard, if its long absence from the workplace does not entail disruptions in the production process.

For the implementation of such an event, the provisions on the increased amount of rest should be specified in the internal regulations of the company, available for review to all the working staff.

Who gets extra vacation days?

According to Russian legislation, certain categories of workers can expect to receive several additional days of rest.

These citizens include:

staff with frequent overtime;
workers whose work process endangers their health.

In addition, legislative acts contain a list of specialties whose representatives are guaranteed to receive additional rest.

Including are:

astronauts;
miners;
athletes;
health workers;
judges;
customs personnel;
mining workers;
citizens working in the Far North and nearby areas.

The duration of rest for these professions can be calculated only after studying the documents governing their work activities.

Citizens performing overtime, heavy or hazardous work can count on three additional days to the main vacation.

Increased leave is also provided for teachers. When calculating the duration of paid leave, the sum of work hours and the length of service of each teacher in this area are taken into account.

The minimum duration of the annual rest of teachers primary school is 42 days. For other teachers, the paid rest period can be extended up to 56 days.

How long do you need to work to be able to go on vacation?

After a year worked at one place of work, each person has the right to compensated rest, which cannot be less than four full weeks.

But the Labor Code of the Russian Federation states that an employee is entitled to a well-deserved vacation after a full eleven months of work.

By personal agreement with the management, you can take a vacation after 6 months of work.

But you need to understand that in this case the amount of vacation pay will be significantly lower.

The employer cannot refuse to grant early leave to employees who have not reached the age of majority, and women who are about to go on maternity leave, even if they have been employees of the company for less than six months.

What is a billing period?

Calculations must be carried out at the time of conclusion employment contract with an employee, and not from January 1.

The billing period must include all the time worked during the working year, even if the staff wishes to divide their vacation into several parts.

For example, an employee began working in a particular company in May 2015.

He decided to choose June 2016 as the month of the first two-week break, and preferred to postpone the remaining 14 days to December 2016.

In this case, the time period from May 2015 to April 2016 will be used for the calculation, since this time is the first working year this employee. From May 1, 2016, all calculations must be carried out again. In this example, the employee can use the accumulated vacation days for last year and an additional few days for the completed May.

To calculate the number of required days of vacation for each working month, it is supposed to make a mathematical division of the required days of rest by 12. In the case of the minimum allowable number of vacation days, this figure will be equal to 2.3333 days per month.

How to calculate the number of vacation days?

The duration of the break in work provided at each enterprise is calculated individually, however, according to the law, no annual leave can be less than 28 days.

For a correct calculation of the exact number of days allotted for rest from the labor process, it is necessary to establish the absence or presence of reasons for changing the duration of the vacation of a particular employee.

In the billing period, the time fully worked by the employee is taken into account.

The following factors may affect the duration of rest and the amount of vacation pay:

more than 14 days off at the expense of the employee per year;
Holiday to care for the child;
temporary disability;
absenteeism.

In a situation where an employee has not exercised the right to a paid break from work for several years, then he is legally entitled to a longer vacation.

If the worker has not been on vacation for more than 24 months, then the employer may be held liable because this situation considered a serious violation of workers' rights.

For a correct calculation of the duration of paid rest for a person who missed work due to illness or going to a session, it is extremely important to correctly draw up a calculation period.

For example, a citizen was hired on March 21, 2015, and he chose November 30, 2016 as the first day of vacation.

However, from April 2 to April 12, 2016, the employee was absent from his own workplace due to temporary disability due to illness.

Suppose that the maximum duration of rest for employees of this enterprise can reach 32 days.

In this case, it turns out that in the case from March 21, 2015 to March 20, 2016, the first year was worked out, and another eight months and ten days passed from March 21, 2016 to November 30, 2016.

In order to calculate the entire period of the break he deserved in labor activity need to mathematically divide total days of vacation (in this case 32) by 12 (the number of months in a year) and multiply the resulting figure by the total amount of working months (in this example 20). In this case, we get 52.33 days. After that, you need to round this value up to the full 53 days - that is how many days the employee from the above example is supposed to.

In this example, it is necessary to take into account the period actually worked and the time during which the staff was on sick leave.

How to calculate the number of vacation days upon dismissal?

The principle of calculating compensation for accumulated leave upon dismissal was introduced in 1930 by Decree No. 169 of the USSR NKT.

This document states that the number of accumulated vacation pay is equal to the number full months, which the employee worked after the last vacation period, multiplied by the total number of full days of rest guaranteed to employed citizens, and divided by the total number of months in a year.

At the same time, the formula proposed by RosTrud is applied, according to which a single worked month guarantees the worker a certain amount of vacation pay. But experts make claims to this formula because of the inaccuracy of the calculation, since dividing 28 by 12 will result in a periodic value of 2.333333.

Good afternoon, dear readers. In this article, we will talk about holidays.

Today you will learn:

What is vacation pay, what are the types of vacation pay;
How to calculate vacation pay, what formulas are used;
What are the terms for paying vacation pay (and accruals for vacation pay);
Unusual calculation of compensations for the departing and regular leave of the "maternity leave".

I assure you that every employee of yours considers himself the best specialist in this matter. And the employee will definitely be able to prove to you that the accounting department deceived him. All he needs to do is stamp his foot and the accountants must return their hard-earned vacation pay.

In order to competently fight back in such a situation, let's take a closer look at this topic.

What is vacation pay

Labor Code Russian Federation states that every employee is entitled to regular paid leave once a year. This is a fairly long rest of a colleague, for this period he retains his official position, his position. Per given time payment is charged.

This is his twelfth salary, which is paid by the enterprise, it is more correct to call vacation pay.

In total, there are five forms of leave:

Basic annual leave;
study leave;
Leave at your own expense;
Maternity leave;
Leave to care for a child up to 3 years.

Let's consider each of them separately.

Basic vacation

In another way, it is called the next one, it is given for a year. This means that workers who have worked eleven months during the year are entitled to claim a month of rest (more precisely, 28 calendar days: the main one).

To clarify, the law allows you to go on vacation after six months, however, having taken it off in advance, the person remains obliged to the company for the advance vacation. (In all organizations, annually, until December 15, a vacation schedule is drawn up for next year. According to these data, workers and employees take vacations at pre-scheduled times).

study leave

Your colleague receives study leave if the following conditions are met:

Education (for example, higher education) is obtained for the first time,
Type of training - part-time,
The university (or college) has received state accreditation,
You yourself sent your employee to study (study leave is given only upon presentation of a call certificate), in other situations there will be a different leave.

Vacation at your own expense

Unpaid leave, usually colloquially referred to as "leave at own expense", speaks for itself. This type of leave is provided on special important occasions. The term is set by agreement of the parties, usually up to 14 days per year. Exceptions: for example, disabled employees are entitled to take 60 days.

Maternity leave

It is usually issued for 140 days, with presentation sick leave. It is possible to extend the vacation in case of complications and the birth of more than one child. An exception is the adoption of an infant less than three months old, then leave is given for 70 days.

Leave to care for a child up to 3 years

It is issued with the presentation of a birth certificate of a child, or adoption. The end of the vacation coincides with the birthday of a 3-year-old baby.

There is another, not previously listed vacation, called additional. But in fact, these are additional days that are added to the period of the next vacation. They are provided, for example, to employees of enterprises in the Far North, or according to the provisions of a collective agreement in the form of a “bonus” for an employee.

Completes the list - an extended vacation.

It can be received by a certain contingent:

Working disabled people - 30 calendar days,
Under 18s - 31 days
Medical personnel working with HIV - 36 days,
State. employees - 40-45 days,
Research workers of universities, due to the degree - 36/48 days,
Teachers (including teachers) - 42 or 56 days.

Now let's move on to the payments themselves, that is, vacation pay. Maternity leave (maternity leave and leave to care for a child up to 3 years) is paid for by the FSS.

You, as an entrepreneur, provide "mommy" with an exclusive privilege to rest and a guarantee for the return of her workplace. And only "regular", additional and student holidays imply payment of vacation pay from the company's fund.

For their accrual, the employee must personally draw up an application for vacation. Get a resolution from you as a leader. Further, the "cadres" draw up an order and give it to the accountant for calculation.

How to calculate holiday pay

The principle of calculation is simple and understandable to everyone. We take and multiply the number of vacation days by the cost of one day. Here the fun begins: how to calculate this cost, or rather, the average daily earnings of an employee?

For these purposes, we use the formula:

SDZ \u003d D / (12 * 29.3)

SDZ - average daily income
D - is the employee's income for the billing year,
12 – months of the year,
29,3 – coefficient taking into account the average number of days in a year.

And again, nothing complicated, right? Let's go investigate further.

What is meant by "income"?

Salary (base salary + monthly bonus)
for results at the end of the year,
Surcharges for class, length of service, allowance "for harmful conditions", overtime, a percentage of revenue (if it is registered in), and so on.

Various benefits (for example, sick leave), compensation for travel, meals, cellular communications, including material assistance, are not considered income.

Of course, the above formula assumes perfect option. This is not the case in life. Both workers and employees get sick, take unpaid days off, and so on. How then to calculate correctly? In the formula, our year will consist of the sum of fully and partially worked months.

Therefore, our formula is somewhat transformed:

SDZ \u003d D / (T * 29.3 + (DNO / DNA) * 29.3);

T- the number of fully worked months, according to the timesheet;
BOTTOM- worked in calendar month days;
DNA- the number of calendar days of the month.

Vacation pay period

So, the order came along with a signed application to the accountant. What and when should he do so that the employee receives his vacation pay?

First, check the set of documents giving the right to vacation pay (this was discussed earlier);
Secondly, actually calculate the amount of vacation pay, book it at the box office;
And, thirdly, do not forget about taxes.

Holidays, as well as wages are taxed at a rate of 13%. Therefore, the company is obliged to withhold and transfer the amount of tax no later than the last day of the month in which vacation pay is paid.

Let's talk about timing. According to the legislation, all workers receive vacation pay three calendar days before the vacation. For violation of this provision, you, as a manager, face a fine of 10 to 20 thousand rubles and an enterprise from 30 to 50 thousand rubles. (if the labor inspectorate finds out about the violation).

Of course, in practice, these deadlines are not always observed, and not only through the fault of the entrepreneur, but this is another topic.

There is one more a special case vacation payouts. Or compensation for unused vacation.

It can only be issued in 2 situations:

For extra days
At the time of dismissal.

Compensation is considered similar to holiday pay, based on the employee's statement, using the same formulas. It is paid, as a rule, together with the current salary.

The decision to pay compensation is yours as an employer. However, often an employee simply asks to pay the current vacation in full. Then, as a leader, you risk being fined from 1 to 5 thousand rubles, and the enterprise from 30 thousand rubles.

Vacation pay examples

Example 1 Ivanov I.I. signed a vacation for the period 04/01/18 - 03/31/19. Cash payments from the enterprise: monthly salary of 15,000 rubles. + allowances (total 174,516 rubles), annual bonus 5,000 rubles, quarterly compensation for gasoline and cellular communications 10,000 rubles. From November 10 to November 20, 2018, Ivanov was on sick leave, on March 20 he issued without maintenance (due to the arrival of his son).

Substituting the data into our formula, we get: SDZ \u003d (174,516 + 5,000) / (10 * 29.3 + (14/30) * 29.3 + (21/31) * 29.3). And the amount of vacation pay is: 28 * 549.79 or 15,394 rubles. 12 k.

Let's comment:

Gasoline and cell phone allowance is not included in income;
Number of fully worked months - ten,
21 working days in November, 7 working days missed due to sick leave (see calendar),
There are 22 working days in March, of which 1 was missed.

Example 2 Petrov P.P. signs a vacation according to the schedule from 04/30/2019. His income for the previous year consists of a monthly salary of 15,000 rubles. + allowances and financial assistance, in the amount of 5,000 rubles. On the new year holidays and after them: 01.01 - 14.01 Petrov P.P. was on sick leave.

Calculate his vacation and vacation pay. The vacation period will be from 30.04. to 29.05. (May 30 is the first working day).

We consider vacation pay: SDZ \u003d 175 588 / (11 * 29.3 + (12/31) * 29.3). Total: 28 * 526.28 or 14,735.84 rubles.

Let's comment:

Mat. assistance is not included in the amount of income;
Completely worked out 11 months;
There are 17 working days in January, 5 of which were missed.

Calculation of compensation for leaving

At the moment of dismissal, both parties always have the question: who owes whom? Vacation days and holidays are contested. As mentioned above, from a legal point of view, workers can go on basic leave after six months.

And what to do with the resigning, not finished the year, but took a vacation? Based on the credentials, the number of excessively “vacated” days is determined. The days for deduction for unworked vacation fit into. The order is given for review to the resigning person for signature. After that, the calculated amount is deducted from the payable salary.

There is also an opposite option. According to the schedule, the employee will have a vacation in a couple of weeks, but in the “cadres” a dismissal is being prepared. In this option, you need to calculate and pay for a vacation that is not “vacated”. And the dismissal order reflects the days for compensation for unused vacation.

The amount of compensation in both positive and negative example it is considered the same and similar to the calculation of vacation pay (the cost of one day is multiplied by the number of days).

It remains the final and most main question: how to count the days? There are two counting methods (both are not perfect).

Consider the most commonly used:

Having worked at one enterprise for 11 months, a colleague earned himself the 12th month of vacation (we repeat! See the main vacation). Based on this assumption, you can find out how many vacation days a worker will earn in one month: 28/12=2.33. But it is not at all a fact that a worker and an employee will work for an integer number of months, and indeed a full month.

Based on the rules in force since 1930:

If he has not worked 15 days of an incomplete month, this month is not taken into account,
If 15 days or more are worked in an incomplete month, the month is considered full.

The next and other holidays of the "maternity leave"

It is equally important to be aware of all the options for vacations and vacation "maternity leave". In practice, you, as an employer, are not particularly interested in increasing the birth rate in your enterprise. And this is understandable, because you need to look for a replacement for the employee, besides, it is not clear for how long.

However, during this period, a woman is endowed by the state with special rights that you need to know, especially for you, in order to correctly navigate the current situation.

Let's talk about everything in order. The woman is expecting a baby. She will have maternity leave (with presentation of a sick leave, as mentioned above) and further leave to care for a child. This is the surface of the question, let's talk about its depth. A woman is now entitled to take the main paid leave.

There are three possible options here:

Sign another vacation before "maternity leave";
Go on vacation, celebrating the birthday of a three-year-old baby;
Sign the main leave at the end of the maternity leave.

A woman has the right to the next vacation, regardless of the period of work in your organization, moreover, if the employee was not on vacation in the previous year, she can take a vacation for two years.

For example, such a development of events is possible: the first regular vacation (28 days), maternity leave (140 days), parental leave (~ 3 years), subsequent regular vacation (28 days).

Consider another scenario: woman went to 2 maternity leave, without leaving the previous one, however, our legislation does not oblige it to notify its management in advance. Then the “maternity leave” writes 2 applications at the same time: about going to work and about granting maternity leave.

For the second maternity leave, a woman can go on the next parental leave.

In both scenarios, you (the entrepreneur) need to be clearly aware that the dismissal of a woman who has three-year-old children is unacceptable (see Labor Code of the Russian Federation).

Let's talk about the vacation pay itself and how to calculate it correctly.

If a woman took another vacation before the “maternity leave”, then the calculation rules are similar to the calculation of ordinary annual vacation pay. If a woman is going on her next vacation at the end of parental leave, a dilemma arises about her income. Once a woman did not work in the previous year, then two years before maternity leave are taken for calculations. Vacation pay is calculated in the same way.

A third case is possible: leave at the end of the sick leave for pregnancy and childbirth. Then the parental leave is reduced by 28 days. (Combining 2 vacations is prohibited; similarly, payment of a monthly allowance for a child is not allowed).

However, in our turbulent times, the employee has the right to interrupt her own maternity leave and begin her duties, moreover, to go out both on an 8-hour and part-time working day. Under such circumstances, the employee writes an appropriate statement.

Let's summarize. The problem of holidays and vacation pay is very voluminous. We hope that this note has given you valuable information for understanding both general issues and some of the nuances of calculating vacation pay.