How many months are vacation pay? Vacation pay examples. Calculation of vacation pay for salary increases

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

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

Vacation payouts

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

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

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

Employees of hazardous or hazardous industries and persons under 18 years of age must receive mandatory annual leave without exception. Leave at the request of the employee on a personal application, for family and other reasons does not imply any payments. In other cases, the employee must be paid the amount of average earnings for the entire period.

Vacation pay calculation

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

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

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

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

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

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

The vacation pay formula looks like this:

W/n Wed. X number of days holidays,

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

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

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

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

Vacation pay calculation examples

Example 1

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

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

As an expression, this can be written as:

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

Example 2

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

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

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

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

Issuance procedure

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

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

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

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

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

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

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

Components

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

What is included in vacation

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

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

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

What is excluded?

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

The full list of excluded amounts includes:

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

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

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

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

Is it possible not to go on vacation?

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

Do not blindly trust the calculations of the program when it comes to vacation pay. It is enough not to put one tick in the settings, and the employee will not count the money. We will tell you with examples how to correctly calculate vacation pay, what formulas are needed and how to apply them.

On what basis are vacation pay calculated?

Vacation duration. Annual leave of employees must be at least 28 calendar days. Observe this rule for all staff members. That is, those with whom they entered into an employment contract. Moreover, employees choose vacation days in advance. The company is obliged to record their wishes in the schedule and approve it.

If the employee got a job recently, then he will be able to rest only after 6 months. Although, in agreement with the employer, he can take vacation in advance. The main thing to keep in mind is that if he still does not complete the full billing year, then you will need to withhold money from him for vacation days that he has not yet earned.

Also keep in mind that employees may ask for the transfer of rest days, or take “no pay” days. But for this he will need to obtain the consent of the head of the organization.

Billing period. Calculate vacation pay strictly based on the billing year, not the calendar year. These are different indicators. The billing year is the 12 months preceding the period when the employee leaves to rest. At the same time, for new employees, consider only the months of work in your company, you do not need to take the time of his work from counterparties. In addition, exclude sick days, maternity leave and child care from the billing period. The entire list of excluded days is in paragraph 5 of the Regulations (approved by Resolution No. 922).

Payments in the billing period. The calculation of the amount of vacation pay involves taking into account all the employee's income that he received during the billing year. However, there are amounts that you do not need to take. These include social compensation. For example, reimbursement of expenses for lunch, travel by public transport to and from work, etc.

The entire list of counted and excluded days, see the table below.

Table. Payments when calculating the average daily earnings

What is included in vacation pay? What is not included in holiday pay

Salary;

Percentage of proceeds;

commission fees;

natural income;

Fees to employees of the media and cultural sphere of activity;

Allowances and additional payments (for length of service, knowledge of foreign languages, etc.);

Compensation for harmful and dangerous working conditions;

Other bonuses and payments.

Material aid;

Compensation for lunches, travel by bus (metro) to work and back);

Payments for the period:

Sick leave or decree;

Downtime through no fault of the employer or employee;

strikes;

Additional days for the care of disabled children, disabled children;

Other payments with partial or full salary retention.

Required documents for registration of leave for an employee:

For convenience, consider the calculation of vacation pay on formulas and examples.

Vacation pay formula:

Vacation pay = Average daily earnings x number of calendar days of vacation

The formula for calculating the average daily earnings:

Average daily earnings \u003d Base for vacation pay for the billing period / Number of days worked for the billing period

Most companies make mistakes when determining the billing period. Many colleagues believe that this is a calendar year - from January 1 to December 31. But this is not true, the settlement period is considered differently.

The billing period is the 12 months of the year preceding the employee's vacation. For example, an employee's vacation begins on February 1, 2019, then for calculation take such an interval - February 1, 2018 to January 31, 2019 (clause 4 of the Regulations, approved by Resolution No. 922). At the same time, be careful, the billing period of employees may include periods of maternity leave or parental leave. In this case, the time interval must be replaced.

Days worked - these are all days, including weekends and holidays, while the employee was on the staff. The only exceptions are periods while he was on business trips, was ill or was released from work with pay (letter of the Ministry of Labor dated 04/15/2016 No. 14-1 / B-351). For example, he was on an internship, advanced training courses at the initiative of the employer, etc.

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,

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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:

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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 the general provision, that is, according to 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.

Each employee can go on vacation, he receives such a right for each year worked at the enterprise. The minimum duration of the main paid leave is 28 calendar days, but the employer may, at his discretion, increase this duration.

In addition, for some positions and professions, additional days of paid leave are given.

The employer is paid. The employee is paid vacation pay no later than three days before the first day of vacation, the amount of which depends on what salary the employee received throughout the year.

The procedure for calculating vacation pay is discussed in. In the article below, we will consider some specific situations and examples and calculate vacation pay for them.

Vacation pay examples

Example 1 - the employee worked for 12 months in full.
The ideal option is when the employee has worked hard all year and goes on vacation at the end of it.

Sokolov goes on vacation from 13 to 26 November 2015. Sokolov's salary for the last 12 months has been 40,000 monthly. Sokolov did not get sick, he did not go on vacation at his own expense, he worked all the months in full. Calculate vacation pay for this example.

Calculation for example 1:

Billing period — from 11/01/2014 to 10/31/2015;

Total earnings = 40,000 * 12 months = 480,000 rubles.

The number of actually worked days = 12 months. * 29.3 = 351.6 days

Average daily earnings \u003d 480,000 / 351.6 \u003d 1365.2 rubles.

Vacation pay = 1365.2 * 14 days = 19112.8 rubles.

Example 2 - the employee worked for 6 months

This situation is common: the employee works out the prescribed 6 months or a little more (but less than 12 months) and goes on vacation. How to calculate vacation pay if an employee has worked less than 12 months?

Sokolov goes on vacation from 13 to 26 November 2015. He has been working at the enterprise since April 13, 2015. The salary for April was 20,000 rubles. Wages for the remaining fully worked months amounted to 30,000 rubles. Calculate vacation pay for this example.

Calculation for example 2:

Billing period — from 04/13/2015 to 10/31/2015;

Total earnings = 20,000 + 30,000 * 6 months = 200,000 rubles.

The number of days actually worked = (18/30) * 29.3 + 6 months. * 29.3 = 193.4 days

Average daily earnings \u003d 200,000 / 193.4 \u003d 1034.1 rubles.

Vacation pay = 1034.1 * 14 days = 14477.4 rubles.

Example 3 - the employee was sick and was on vacation without pay.

There are no ideal cases, employees get sick, take time off and holidays at their own expense. Consider how wages are calculated if the employee was on sick leave and on leave without pay during the billing period.

Sokolov goes on vacation from 13 to 26 November 2015. In July 2015, he was ill for 5 days. In September 2015, he took a vacation at his own expense (without pay) for a period of 21 calendar days (leave without pay over 14 calendar days is not taken into account). Salary in fully worked months amounted to 40,000 rubles. In July, Sokolov received 30,000 rubles; in September, 10,000 rubles.

Vacation pay calculation for example 3:

Billing period — from 01.11.2015 to 31.10.2015;

Total earnings = 30,000 + 10,000 + 40,000 * 10 months = 440,000 rubles.

The number of days actually worked = (26/31 + 23/30) * 29.3 + 10 months. * 29.3 = 340.17 days

Average daily earnings \u003d 440,000 / 340.17 \u003d 1293.5 rubles.

Vacation pay = 1293.5 * 14 days = 18109 rubles.

Didn't find the answer to your question in the article?

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 the employee refuses to go on vacation at the scheduled time, he may be credited with compensation, 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 clause 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.

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