How vacation is paid and accrued according to the Labor Code of the Russian Federation

Leave rules

Article 122 of the Labor Code of the Russian Federation establishes general rules when a person must be provided with annual vacation paid by the employer. Duration: 6 months from the date of employment. When is vacation pay paid before vacation? Deadline: 3 days before departure.

At the end of the year, the company draws up a special schedule. In it, employees indicate the periods when they plan to go on vacation next year. The schedule is agreed upon by the employee with his boss. If the vacations of several employees overlap each other, then the person who has the priority right goes on vacation. For example, a mother of three children.

If for some reason an employee does not want to go on vacation in the calendar year, by agreement with the employer, he can remain at work. But next year the employer is obliged to send him on vacation.

The vacation is divided, but on the condition that each part is at least 14 days.

According to Art. 122 of the Labor Code of the Russian Federation, by agreement between the employee and his boss, up to 6 months of leave can be given to the following categories of citizens:

female persons according to BIR before and after it;
minor employees;
employees who are adopting an infant under 3 months;
other situations.

The legislator does not provide an exhaustive list of cases when it is possible to provide rest to an employee by agreement between the parties to the labor relationship.

Rules for the provision and transfer of vacation pay:

Exemption from work is carried out upon a written application submitted by the employee. He writes it to the boss. Based on this, an order is issued, which is transmitted to the accounting department. Based on this, the timing of vacation pay is determined.
Rest is provided according to a schedule approved in advance. If there is a trade union working at the enterprise, then the vacation is coordinated with this organization.
Rescheduling of rest time is possible, but only by agreement with the employee.
When do vacation money arrive? Three days from the start date of the vacation.

Calculation

The main document for management is the Regulation on Average Earnings (Resolution No. 922), according to which the average daily earnings are used to calculate vacation pay:

Average daily earnings, according to clause 10 of the Regulations, are the result of dividing the wage base for the billing period by the number of days worked in it.

By base we mean all wage payments for the billing period, including bonuses, taking into account some nuances:

the annual bonus is included in the calculation provided that it was accrued for the previous year;
bonuses for a month, quarter (not annual) are included in the base of no more than one payment for each bonus indicator.

The following are not included in the base for calculating compensation not related to wages:

business trips;
sick pay;
material assistance;
compensation for food, travel, clothing;
etc.

By billing period we mean 12 calendar months preceding the month of rest. So, if the “vacations” start on January 18, 2019, then the calculated interval will be from January 1, 2017 to December 31, 2017.

Days worked are all days on which the employee was registered as employed by the organization, except for days of business trips, vacation itself, sick leave and others on which he was absent from the workplace. If the month is fully worked, the average monthly number of days is taken into account, equal to 29.3 days. We calculate working days for an incomplete month as follows:

How is the amount of vacation pay calculated?

The accounting department of the enterprise handles the calculations. Payment occurs as follows:

The average income of a person is taken into account.
All types of payments provided for by the enterprise are taken into account. For example, financial assistance, but if it is provided for by local regulations of the company.
The average earnings indicator is also calculated.

When calculating vacation payments, the accountant uses the formula:

Amount = (sum of average earnings) X (vacation days).

How many days before vacation are vacation pay paid?

According to Art. 136 of the Labor Code of the Russian Federation, the employer must pay for the vacation no later than three calendar days before it starts. The beginning is indicated in the vacation schedule or in the employee’s application. For example, if an employee goes on vacation on Monday, we count three days before it starts - Sunday, Saturday and Friday. The money must be paid no later than Thursday. However, the law does not prohibit payment at an earlier date.

It is very important to comply with the established deadline, since if it is violated, the employee may demand:

compensation for each day of delay in the amount of 1/150 of the Central Bank rate on the amount delayed for payment (Article 236 of the Labor Code of the Russian Federation);
transfer of vacation to other dates (Article 124 of the Labor Code of the Russian Federation).

In addition, this is subject to an administrative fine established by Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Features of vacation payments

Transferring vacation pay is an operation similar to calculating salary receipt. Payment occurs in stages:

The accountant calculates the amount of vacation payments.
The employee is notified of this, as well as how much he is entitled to. The notification comes in writing.
Money in a predetermined amount is transferred to the person’s salary card. In addition, he can receive them in cash through the cash register. It all depends on the form of remuneration chosen by the organization.

Vacation pay is a citizen's income. Therefore, officially working citizens are responsible for paying taxes to the state budget. And this fee is included in the amount of vacation pay, calculated at a rate of 13%. The amount of the mandatory fee is withheld from the company employee when issuing money. In addition to taxes, do not forget about the contributions that are transferred by the employer to extra-budgetary funds.

The legislator does not set the exact date when you need to apply for leave. If, for example, this is done 3 days in advance, the employer will not have time to calculate vacation pay. Therefore, it is better to write it a week before the intended vacation. At many enterprises, the application is written in 2 weeks.

Accrual of vacation in 2020 (example)

Let's look at how vacation is paid according to the Labor Code of the Russian Federation (2019), using an example.

The employee was granted regular annual paid non-working days from 08/19/2019 for 14 days. The billing period is from 08/01/2017 to 07/31/2019. During this time the following were accrued:

salary - 550,000 rubles;
vacation pay in the amount of 42,000 rubles;
sick leave payment - 19,452 rubles.

In the calculation period, 14 days of rest (September 2017) and 7 days of sick leave (February 2020) were used.

Determine the billing period:

fully worked 10 months, or 293 days. (10 × 29.3);
days worked for February 2020: 29.3 / 28 × (28 calendar days - 7 sick days) = 21.98 days;
days for September 2020: 29.3 / 30 × (30 calendar days - 14 sick days) = 15.63 days.

A total of 330.61 days worked (293 + 21.98 + 15.63).

What to do if the money was not paid within the established time frame?

It happens that meeting deadlines is extremely difficult. For example, an employee is on sick leave or on a business trip. The issue can be resolved very simply.

To do this, it is enough to submit an application to postpone the vacation period to a later time. Such an action is provided for by the labor code and will not be considered a violation.

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If the application was not received and the employee went on vacation as scheduled, then there can be no talk of postponing the period, and all responsibility for non-payment of compensation falls on the employer.

It is important to say here that filing an application is not an obligation, but only a right of the employee. If this could not be done earlier, then the money must be transferred as quickly as possible.

The procedure for calculating vacation pay

The procedure for calculating vacation pay is regulated by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 (hereinafter referred to as Decree 922). To calculate the average salary for vacation pay, you need to perform a number of steps. Let's look at them step by step.

Step 1. Determine the composition of payments made to the employee in the billing period

To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments (clause 2 of Resolution 922). That is, payments that must be included in the calculation of average earnings must be recorded in the company’s local regulations (for example, in the Regulations on Remuneration) and accrued for labor, for work, that is, they must be wages.

The following cannot be included in the calculation of vacation pay:

guarantees (for example, average earnings during a business trip, during vacation);
compensation (for example, compensation for the employee’s use of personal transport for business purposes);
social payments (for example, financial assistance).

Bonuses are included in the calculation of average earnings in a special manner, which is named in paragraph 15 of Resolution 922.

Step 2. Determine the billing period

The calculation period for calculating average earnings is 12 calendar months preceding the period during which the employee retains the average salary (clause 4 of Regulation 922).

A calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). For example, if an employee goes on vacation in February 2020, then the calculation period will be the period from February 1, 2020 to January 31, 2020.

Time, as well as amounts accrued during this time, are excluded from the billing period if:

the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
the employee did not participate in the strike, but due to this strike he was unable to perform his work;
the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

In the calculation of average earnings for vacation pay, only those days (hours) should be included in which the employee was present at work, according to the schedule established for him, and performed the work provided for in the employment contract concluded with him upon employment.

In practice, cases may arise that differ from the standard ones. For example, in the 12 months preceding the event, the employee did not have actually worked days or actually accrued wages. What to do in this case? Average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one (clause 6 of Resolution 922).

Example

Lozhkina Vera goes on vacation in February 2020. Calculation period: from February 1, 2020 to January 31, 2020. At this time, Lozhkina was on maternity leave. And during the period from February 1, 2020 to January 31, 2020 (preceding the period from February 1, 2020 to January 31, 2020), she worked and received a salary. In this case, the average salary for vacation pay can be calculated based on this period.

Also, the accountant may be faced with a situation where the employee did not actually have accrued wages or actually worked days for the billing period and before the start of the billing period. In this case, the calculation period must be determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event that is associated with maintaining average earnings (clause 7 of Resolution 922).

Example

Pavel Vilkin is going on vacation from February 11, 2020. Calculation period: from February 1, 2020 to January 31, 2020. Vilkin did not work in this organization during this period. He was hired on February 3, 2020. In this case, the estimated period will be from February 3, 2020 to February 10, 2020.

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Step 3. Calculate average earnings for vacation pay

The average daily earnings to pay for vacations provided in calendar days are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3) (clause 10 of Resolution 922).

An example of calculating vacation pay when the billing period is fully worked out

If one or more months of the billing period are not fully worked, then the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3), multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months (clause 10 of Resolution 922). In this case, the number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in a given month (clause 10 of Resolution 922).

An example of calculating vacation pay when the entire pay period has not been worked out

We determine the composition of payments that should be included in the calculation of average earnings: 20,000 * 11 + 16,190.48 = 236,190.48 rubles.
We determine the number of days that should be included in the calculation of average earnings: (29.3 * 11) + (29.3/31 * (31-4)) = 322.3 + 25.52 = 347.82 days.
We calculate the average daily earnings% 236,190.48/347.82 = 679.06 rubles.
We calculate the accrued amount of vacation pay: 679.06 * 14 = 9506.83 rubles.

Remember that annual leave can be divided into parts. In this case, when granting each part of the vacation, the billing period will be determined anew each time. For example, an employee was on vacation twice in 2020: in June - 14 calendar days and in October - 14 calendar days. The calculation period for calculating vacation pay that fell in June will be from June 1, 2020 to May 31, 2020, and for vacation in October the calculation period will be different: from October 1, 2020 to September 30, 2020.

Vacation pay can be accrued on any day, starting from the date the vacation order is issued. For example, the manager signed the order on June 17, 2020, but the employee’s vacation will begin only on July 4. You can accrue vacation pay on June 17, or later. The main thing is that vacation pay is paid within strictly established periods.

Step 4. Pay vacation pay, transfer personal income tax and insurance premiums

Personal income tax should be withheld from the accrued amount, and then vacation pay should be paid to the employee. The employer is obliged to pay vacation pay no later than three calendar days before the start of the vacation (Part 9 of Article 136 of the Labor Code of the Russian Federation). The day of payment of vacation pay will be the date of receipt of income for personal income tax purposes. It is necessary to transfer personal income tax to the budget no later than the last day of the month in which vacation pay is listed (clause 6 of Article 226 of the Tax Code of the Russian Federation).

For example, vacation pay was paid to an employee on July 22, 2020. This means that personal income tax should be transferred to the budget from July 22 to July 31, 2020 inclusive.

Insurance premiums from vacation pay are accrued for the same month in which they were accrued (Letter of the Ministry of Labor of Russia dated September 4, 2015 No. 17-4/Vn-1316). For example, vacation pay was accrued to the employee on July 19, 2020, paid on July 22, and the employee goes on vacation on July 25, 2020. In such a situation, insurance premiums should be calculated on July 19, 2020.

Insurance premiums from vacation pay should be transferred no later than the 15th day of the month following the month in which vacation pay was accrued (clause 3 of Article 431 of the Tax Code of the Russian Federation). For example, vacation pay was accrued on June 19, 2020. This means that insurance premiums should be transferred no later than August 15, 2020 inclusive.

How is vacation paid under the labor code?

Hi all! The next topic of my article is how the vacation period is paid according to the labor code. The question is quite popular, because there are many bosses who want to “save” on their employees. Every second person, or even every first one, tries not to overpay, and very often, the stumbling block becomes the payment for vacation.

I personally encountered a situation where I was simply denied vacation pay. The company's management justified their actions by the fact that they are a commercial organization and are not obliged to pay vacation pay. As a result, the labor inspectorate did not agree with them at all, and I received my money in full.

Today, when applying for a new job, I always ask the question regarding whether the company pays vacation pay or not. If the answer is negative, there is no talk of any further cooperation. So, let's discuss the issue of compensation payments for vacation in 2020 in more detail.

Vacation in working days

There are such categories of employees who are granted leave in working days:

employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation);
workers hired to perform seasonal work (Article 295 of the Labor Code of the Russian Federation).

For each month of work, the employee is given two working days of vacation. For example, a fixed-term employment contract is concluded with an employee for a period of two months. In this case, the employee can count on a vacation of 4 working days. In this case, the procedure for including payments in the calculation of vacation pay is similar to the procedure for including payments when vacation is granted in calendar days.

An example of calculating vacation pay provided in working days

We determine the number of days based on which vacation pay will be calculated. Weekends according to the 6-day working week calendar are subtracted from the number of calendar days in September. 30 – 4 = 26 days.
Determine the average daily earnings. To do this, payments accrued for September should be divided by the number of working days in September according to the calendar of a 6-day working week. 30,000 rub. / 26 days = 1153.85 rub.
We determine the amount of vacation pay. To do this, the average daily earnings are multiplied by the number of vacation days. Since the contract was concluded for only one month, the vacation pay that Anna Sinitsina is entitled to amounted to two working days. 1153.85 * 2 days = 2,307.69 rubles.

Additional allowances

Many employers provide additional vacation payments to encourage employees and provide social support. Such payments are provided for by special provisions and are duplicated in the collective agreement.

These include:

remuneration and bonuses;
material aid.

When going on vacation, the employer can reward the employee for good work results. The amount of remuneration can be set by the administration as a fixed amount or as a coefficient , for example, based on the amount of plan implementation.

In any case, such bonuses must be provided for in advance by the wage regulations.