How is vacation time and vacation payments to an employee calculated?

Accrual of vacation days In the coming year, new rules and procedures for calculating vacation amounts took effect.

Such changes are directly related to holidays, of which there were more this year than in the previous years 2020 and 2014.

Their number is an integral nuance when calculating cash payments for an employee’s vacation period by the enterprise’s accounting department.

Let's talk about how vacation days are calculated and what funds you can count on.

How are vacation days calculated?

Awareness of the procedure and nuances of calculating vacation pay will help every working citizen of the Russian Federation correctly select a month for vacation and receive a certain monetary benefit. First things first.

The legislation of the Russian Federation gives the country's workers the right to receive 28 calendar days for well-deserved rest once every 12 months. In this case, the employer or the current management of the enterprise is obliged to ensure full payment.

It is worth noting that the so-called regular vacation should not depend on the workday schedule and the established work schedule at the enterprise.

In the Russian Federation, a part of workers who have the legal right to an extended vacation period has been identified, these include:

• Minor employees. Their vacation is 31 days of the calendar.
• Employees of educational and preschool government agencies - up to 56 days of the calendar.
• Workers working under hazardous conditions can count on an additional 3 days off from work.
• Citizens working at a state enterprise or production facility - 30 days of rest.

Remember! If your vacation period includes holidays, they are added to the total vacation period, but without payment.

Many employees are interested in the question of how vacation days are calculated according to the Labor Code? It is worth noting that the current legislation provides guarantees to workers in receiving days off from work and vacation allowances for rest.

How vacation days are calculated according to the labor code

To determine the required amount, a new coefficient is used in the calculation formula, which determines the average number of days worked per year. In 2020 it is 29.3. In 2020, the same coefficient applies, since the number of holidays has not changed.

Legal rest and vacation pay are a serious matter. Every leader must take this responsibility seriously. Today, the law clearly regulates fines for late payment of money for vacation: according to the rate of the Central Bank of the Russian Federation, this is 1/300. It does not matter at all for what reasons the employer delayed payments.

Calculation of vacation amounts by billing period

The main component when calculating payment for a vacation is the billing period. It is he who will be the determining link in calculating the days for which rest amounts are due.

If a worker has worked in an organization or enterprise for more than 1 year, then the billing period will be equal to 12 months. It is worth noting that all calendar days starting from the 1st day and ending with the last 30th or 31st, depending on the month, should be considered a month.

The exception is February, since depending on the year it has a different number of days. If the vacation period begins at the end of the year and ends at the beginning of the next, then this rule applies to this case, and the billing period will also be 12 months.

In labor practice, there are situations when a worker has the right to well-deserved vacation days after working in production for less than 1 year. How will calculations be made under such circumstances?

In such a situation, all calculations of the vacation amount are carried out, starting from the first day the employee is hired and ending with the last day of work, before going on vacation.

When should vacation pay be paid?

In accordance with Article 136 of the Labor Code of Russia, the maximum period of time when compensation for vacation must be accrued to an employee is 3 days before the start of the temporary cessation of work duties, but this period is counted exactly on calendar days. days.

Thus, if the deadline for accrual of recreational payments falls on a weekend or holiday, all of them must be made on the day before this date. So, for example, if the start of the vacation falls on a Tuesday, then the payment must be made on Saturday, but it often falls on an official holiday at the enterprise, and therefore the money is credited on Friday.

Important! If the employer evades his responsibilities and fails to meet all deadlines for payment of compensation, the employee has the right to file a complaint with the Labor Inspectorate, the prosecutor's office or a statement of claim in court, as a result of which administrative proceedings will be initiated against the employer and a fine will be collected. This measure exists to protect the rights of workers officially employed at Russian enterprises. Thus, collecting vacation pay through the court is a guaranteed win-win practice for the employee.

Changing the duration of the billing period

The Labor Code in the Russian Federation regulates the ability of an enterprise or organization to change the billing period. For these purposes, a collective agreement is drawn up, which specifies the length of the billing period assigned to a given enterprise; it can be changed to a six-month value.

But it is important to note that in this case, calculations of vacation amounts will be made twice a year. That is, for 12 months and for the period established by the agreement.

This is done in order to calculate the amount legally, which means that the vacation payment cannot be lower than the amount calculated on the basis of annual salaries.

Legal basis for calculating vacation pay

The Labor Code of the Russian Federation is the main legislative document regulating the procedure, rights and responsibilities for the accrual and payment of vacation pay. If disagreements or conflicts arise between the parties, you can safely turn to Chapter 19 with the title “Vacations”.

Attention should be paid to the release of the Code, since legislation is constantly undergoing changes and amendments are made annually. If the relevance of the data is lost, the employee may look ridiculous during the dispute.

In addition to basic paid rest, an employee has the right to unpaid leave of no more than 14 days. The legal framework also regulates the period, its extension or postponement at the request of the employee or the initiative of the employer.

Increasingly, in the practice of vacations, there is a place for dividing it into parts; employers prefer to give their employees rest twice a year for two weeks. This option is legal and the basis for execution is Article 125 of the Labor Code of the Russian Federation.

https://youtu.be/CGZY3fykYww

All employees have the right to take cash equivalent, with the exception of those working in harmful and dangerous conditions and minor children. Among other things, the legal framework stipulates the right for a pregnant woman to receive annual leave before or after going on maternity leave.

Also, the letter of the Ministry of Health and Social Development dated December 7, 2005 No. 4334-17 determines the procedure for rounding the received figures (only up).

Separate documents include local legal acts of organizations: provisions on wages, vacations, bonuses and other material incentives for company employees, rules on regular and additional days of rest.

In addition to the Labor Code of the Russian Federation, working conditions and relationships in labor activities are regulated by federal laws:

• about employment of the population;
• about trade unions, their rights and guarantees;
• on the minimum wage;
• on state guarantees to persons working in the regions of the far north and other areas equivalent to them.

Income calculated for the billing period

Another component, the absence of which will make calculations for vacation payments impossible, is wages, or rather the total income accrued to the employee for his pay period.

If a worker worked for a company for 12 months, did his job honestly and received a regular monthly salary, it is not difficult to calculate his annual income. The monthly salary, in this case, is multiplied by 12, from which the amount of annual earnings is obtained.

Such situations do not happen often in enterprises. Employees, in addition to the average salary, receive bonus payments and various allowances. These include:

• Compensation for long service.
• Premium surcharge for combining labor.
• Bonus for upgrading.
• Payment of compensation.
• Additional payment for hazardous and difficult working conditions.
• Regional odds.
• Payments for overtime work and going to work on holidays.

All these payments must be included in the employee's earnings.

However, payments that are not related to his work activities cannot be added to the worker’s annual income, and these are:

• Subsidized payment for food.
• Partial or full payment of travel expenses.
• Payment for training.
• Bonus amounts in honor of a holiday or significant date.
• Business trips
• Sick leave

Based on this, we can make an unambiguous conclusion that vacation payments cannot be accrued on top of other vacation payments. If you were previously on regular leave or were on a period of leave to care for a child, then this period of time cannot be taken into account for payment.

Many people wonder whether the vacation amount can be taxed? Not only can it, but it is also taxable. Personal income tax and compulsory social insurance contributions are withheld from vacation pay, as well as from wages.

Bonus surcharges when calculating vacation amounts

It goes without saying that every organization or enterprise pays bonus amounts to its employees.

As mentioned above, these amounts must be taken into account when calculating vacation pay. But some types of bonuses still cannot be included. Let's look into this nuance.

• A bonus can be given to an employee for sales revenue or for the number of products sold. In this case, 12 monthly bonus payments for each type of incentive are included in the calculation of vacation pay.
• If the bonus payment is higher than the billing period, then calculations are made monthly.
• Bonus payments for length of service or for success in work during the year must be taken into account in full. In this case, it doesn’t matter whether the score was awarded before or after the vacation.

If the employee has worked for the organization for less than 12 months, the bonus payment is divided into two groups:

• Bonus amounts that are added to accruals based on the hours worked by the employee. They must be included in vacation pay in full.
• Bonus allowances independent of hours worked. In such a situation, the amount of bonus payment calculated for the entire billing period must be divided by the number of working days (based on the enterprise’s labor calendar), and then multiplied by the number of working days that the employee actually worked.

Calculation of vacation payments for teachers

The teacher goes on vacation.
Teachers belong to the group of beneficiaries.

By law, they are entitled to different accruals of vacation pay.

In addition to a long vacation period, they can count on the inclusion of vacation amounts for certain merits in the calculations.

These include:

• Exceeding the norm for teaching hours.
• Number of positions held.
• Assigned qualifications, titles and scientific degrees.
• Leading a class as a leader.
• Checking student work.

Average daily salary for the entire month of work

The income that a worker receives for 1 working day is another component necessary for calculating the vacation amount. To do this, you need to divide the sum of all salaries for the billing period by 12 months.

The resulting number must be divided by the average number of working days per month established by the Labor Code of the Russian Federation. Currently it is 29.3 working days.

Let's look at an example. A. S. Sidorov received a total salary of 350,000 rubles for the billing period. Having made calculations, his average salary for 1 working day will be:

350,000/12/29.3 = 995.44 rubles

These calculations will be correct if the employee was at the workplace during the entire billing period.

Calculation formula

That is, the formula looks like this:

• Earnings for the year / 12 / 29.3 * number of vacation days.

When calculating vacation pay, not only the salary amount is taken into account, but also other components of earnings:

• monthly bonus;
• additional payments for the complexity of the work performed;
• additional payments for the class;
• quarterly bonuses (included in the estimated period);
• one of the bonus salaries, often the one whose amount is greater than all others by the employer’s decision;
• year-end bonus;
• allowances for overtime work and other types of work;
• surcharges tied to tariff rates;
• bonuses and payments related to the level of skill and qualifications, increasing the amount of payment;
• additional payments for length of service.

An employee who worked for a whole year received a salary of 50,000 rubles per month from 03/1/2015 to 01/1/2016. They are ready to provide him with 21 days of vacation from 09/29/2016 to 10/19/2016. The calculation of his vacation pay will be as follows:

That is, for the entire year the employee earned 50,000*12=600,000 rubles. During the year, the employee took several sick days, the amount of payment amounted to 60,000 rubles.

The amount of sick leave is deducted from annual earnings, that is, 600,000 – 60,000 = 540,000 rubles. Now, to find the average monthly earnings, we calculate: 540,000 / 12 = 45,000 rubles. Next, 45,000 / 29.3 = 1535.84 rubles is the amount of payment for one working day. Vacation pay for 21 days of rest will amount to 1535.84*21=32,252.56 rubles.

In cases where an employee has worked for more than six months, but less than a year, he is provided with a number of days proportional to the period worked.

That is, for example, an employee who has worked 9 calendar months is entitled to 21 days of leave, that is, for each month worked, the employee is entitled to 2.33 days of leave, with the exception of those whose annual paid leave is a different number of days - teachers (56 days or 4.67 for each month worked).

Average daily salary for less than a month of work

If the employee was not at work for the entire pay period or was entitled to payments that were not included in the monthly income, the following formula will help calculate daily earnings:

Daily salary = income that is included in the calculations / 29.3 (average number of monthly working days) + days actually worked by the employee.

Actual days worked are calculated as follows:

Days actually worked = 29.3/number of days in a specific month*difference between the days of the full month and weekends and holidays.

If the worker did not receive any additional payments before going on vacation, then the daily income will be calculated as follows:

Daily earnings = average monthly salary/29.3

How many days of vacation are allowed per year?

The standard number of vacation days that all working individuals are entitled to, regardless of additional circumstances, is 28 calendar days.

The number of days of other types of vacation is determined by law. It can be fixed, or it can depend on length of service, harmfulness, social status, etc.

Paid vacation

28 calendar days of vacation must be paid by the employer.

This type of leave is granted annually, its transfer is carried out only for production reasons and with the consent of the employee. But this can only be done for one year.

An employee cannot be deprived of legal rest for two years in a row, even if he agrees to it.

General calculation scheme for a year of work

Vacation is calculated per working year, not calendar year. This period is individual for each employee.

But, nevertheless, the vacation schedule is drawn up specifically for the calendar year, since employees with more than one year of experience have the right to take the required vacation at any time, that is, even in advance, without having earned all the days.

The number of days allotted to an employee is calculated based on the fact that for each month of the employment relationship, 2.33 calendar days are provided for rest.

Minimum and maximum quantity

The minimum number is the above 28 days, and the maximum number is not limited and depends on what kind of vacation the employee is entitled to.

Additional periods

For people working in difficult conditions, several more days of rest are added to the 28 days.

The number of days and the basis for granting additional leave are presented in this table:

For less than a year

Although an employee has the right to take any number of vacation days, it is very common for employers to provide only the earned amount of vacation, which is calculated by multiplying 2.33 by the number of months actually worked.

In this case, an incomplete month of less than 15 days is not taken into account, and 15 or more days are rounded up to the whole month.

The actual number of days worked must also be calculated when an employee is dismissed.

Example of calculating the number of vacation days:

Nikiforovsky A.P. got a job at Buttercup LLC on April 1, from September 16 he wants to go on vacation, but only for the number of days that he has already actually earned.

Calculation procedure:

1. We calculate the number of full months = 5.
2. We calculate the number of days in an incomplete month = 16, this is more than half a month, which means they are rounded up to a whole month.
3. We calculate the total number of months = 6.
4. We calculate the actual number of vacation days due to A.P. Nikiforovsky: 6*2.33=13.98. Since the vacation will be provided and not compensated, we round this amount to the nearest whole and get 14 days.

Division into parts

Annual paid leave can be divided into parts at the request of the employee.

But there are the following nuances:

• one part of annual leave must be 14 days;
• the remaining part can be divided into any number of possible parts;
• There are no restrictions when dividing other types of leave into parts.

Thus, a standard vacation can be divided into 15 parts.

If this is not provided for in advance in the vacation schedule, then such a division will need to be agreed upon with the employer.

What is a sabbatical? This is discussed in our article. Is there compensation for unused vacation? Find out here.

Accounting for weekends and holidays

Since vacation is counted in calendar days, the employee’s weekends are not excluded from it. But holidays are excluded.

There is one nuance here - only the days specified in the Labor Code of the Russian Federation should be excluded. But if they fall on a weekend and are postponed, then the date of transfer is included in the duration of the vacation.

Accounting for sick leave taken on vacation

If an employee goes on sick leave during vacation, then the latter is automatically interrupted and continues after the certificate of incapacity for work is closed.

In other words, the vacation is extended by the number of days of sick leave.

It often happens that an employee does not complete his vacation after sick leave, but immediately goes back to work.

This should be framed as a vacation review.

The payment must be recalculated because the law states that the holiday must be extended.

Is it possible to replace it with monetary compensation?

Labor legislation clearly states that annual basic leave cannot be replaced by monetary compensation.

But you can replace other types of rest, with the exception of the following:

• study leaves;
• leave for hazardous working conditions;
• maternity leave.

School days

The law stipulates that employees who combine work with training are provided with additional days of rest to pass examinations and intermediate certification.

This type of leave can be paid or unpaid, depending on what education the employee receives and where.

Holidays in the North and equivalent areas

Since the North and equivalent areas are considered regions with difficult working conditions, all citizens working in these conditions are provided with additional days of rest.

This:

• 24 calendar days for work in the North;
• 16 days for work in areas equated to the Far North.

This number of days is provided for a full year worked.

For external part-time workers

Vacation for an external part-time worker is granted while he is resting at his main place of work, even if he has not fully earned it.

Moreover, if at his main job his paid leave is greater than at his part-time job, then additional days are provided at his own expense.

Providing leave to a part-time worker is the responsibility of the employer, but not the responsibility of the employee. In other words, he may not take leave from his part-time job if it is inconvenient for him.

In this case, leave will be granted to him according to the schedule on a general basis.

Women

For females, there is one type of leave that a man cannot have - maternity leave, which is provided for part of the pregnancy and postpartum period.

Also, the Labor Code of the Russian Federation and other legislative acts prescribe leaves for persons with children in a certain number, age and status, but these leaves apply to all citizens, regardless of gender.

The duration of this type of rest depends on the following factors:

• how childbirth proceeds;
• how many fetuses does a woman bear?

In the standard case, the duration of leave under the BiR is:

• 70 days before the baby arrives;
• 70 days after the event.

For multiple pregnancies, these figures are 84 and 110 calendar days, respectively.

In case of a singleton pregnancy and a difficult birth, the postpartum rest will be 86 days.

Working pensioners

If an employee is on an old-age pension, then in addition to the main one, he is also entitled to additional leave, but only without pay.

The duration of this leave is 14 days.

For employees of individual entrepreneurs

For employees of individual entrepreneurs, all leaves are granted on a general basis, that is, the same rules apply to them as for those working for legal entities.

All additional leaves are provided depending on the availability of benefits for a particular category of employees.

Holidays for part-time workers

If an employee works at half the rate or less, this does not affect the duration of his vacation, that is, he will be entitled to all the vacation entitlements in full.

The only exception will be leave for harmful and dangerous working conditions. Its duration will depend on the time actually worked under these conditions.

Read our article on how to calculate your study leave. What do you need to know when hiring an employee during the main employee's vacation? The answer is here.

When can you take time off for a wedding? See here.

Extended holidays

Some categories of workers are entitled to extended vacations, due to the specifics of their work and the characteristics of the citizens themselves.

This includes workers in the following areas:

• teaching staff;
• doctors;
• civil servants and municipal employees;
• disabled people.

Vacations can be either paid or provided without accrual of wages.

Their number and type can be seen in the following table:

Unpaid rest days

There are two types of unpaid leave:

• the provision of which remains at the discretion of the employer;
• which the employer is obliged to provide.

In both cases, these rest days will not be paid, but at the same time they will reduce the number of working days in the billing period.

The provision of such leaves is regulated by the Labor Code of the Russian Federation, which specifies categories of employees and cases when leave must be taken at one’s own expense.

Labor legislation for all employees establishes a standard vacation duration of 28 calendar days.

For those categories of citizens who are entitled to benefits, additional paid and unpaid leaves are established.

https://youtu.be/mbOyTY6jap8

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Vacation

How to calculate vacation amounts

After much discussion about what values ​​should be used to calculate vacation payments, you can breathe a sigh of relief. Now that we know the average daily earnings, the matter remains small.

To do this, the amount of daily income for work must be multiplied by the number of vacation days provided. Let's look at a simple example.

The teacher received vacation days for a total period of 48 days from May 8, 2014. The billing period ran from April 2, 2013 to March 31, 2014. The teacher worked it out in full and received an amount of 250,000 rubles.

In this situation, his daily earnings are 711.03 rubles. Calculations are made as follows: 250,000/12 months/29.3 = 711.03 rubles. The vacation payment will be: 711.03 (average salary per day) * 48 days of vacation = 34,129.44 rubles.

Payment from work and compensation for unused vacation

Application for vacation
There are very frequent cases when an employee, having worked for several years at the same enterprise, does not take the entire vacation period.

In such a situation, he can count on monetary compensation, the amount of which will depend on the number of “hanging” vacations.

It is worth noting that such leaves upon dismissal must be replaced by monetary amounts and calculated based on the hours worked by the employee.

Citizens who have worked for 1 year in full are entitled to monetary compensation for the entire vacation period.

When calculating proportionality for months worked, balances that are less than 14 days are not taken into account; a longer period is rounded up to the whole month.

All cash payments must be transferred to the employee’s account on the day of his payout from work.

Vacation: 28 calendar days or working days

A comprehensive answer to the question of what is recognized as the “unit of measurement” of the length of paid vacation is given in Art. 120 Labor Code of the Russian Federation. It states that vacation is counted in calendar days and does not include national holidays.

Current legislation allows the calculation of the duration of rest in working days only in two situations:

• a specialist works under a fixed-term contract concluded for a period of up to 2 months;
• a citizen is employed by a company to perform seasonal work.

For these categories of specialists, a special calculation of average earnings is used when calculating the amount of vacation pay.

The maximum number of vacation days is not specified by law. This means that an employee has the right to take a paid vacation for a month or two at once, if his accumulated experience allows it, and the management of the employing company does not object.

Online calculator for calculating vacation amounts

Currently, there are many online calculators on the Internet. By entering information about yourself, you will receive reliable and approved calculations for the required payments for your vacation. Some tips for using this service:

• Indicate information about the pay period, the number of days for vacation, as well as collective salary increases, if any.
• Then indicate the amount you actually received for the entire billing period.

Based on all of the above, we can come to the conclusion that all computational operations on vacation amounts must be carried out according to the following rules:

• An employee can legally receive well-deserved vacation days 6 months from the date of hire.
• When performing accounting calculations for the vacation period, holidays and weekends are not taken into account.
• The calendar year is considered a calculated period of time, the countdown of which begins from the last vacation.
• Vacation payments are calculated using the formula: vacation amount = average income per day * number of vacation days.
• Vacation pay amounts for less than a full year of work are calculated based on the number of days actually worked.
• On the day the employee is paid from the enterprise, he must be paid all due compensation.

Information on how vacation days are calculated will be of interest to every citizen. It’s especially nice to know the amount of money you can get for a long-awaited vacation. We hope you are now informed.

You can watch the video about calculating vacation pay: