How many days of additional leave should be provided?

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Published: 05/22/2020

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The legislation of the Russian Federation (including banking and tax regulations) does not officially interpret the concept of “banking day”.

When using this phrase, experts mean the time period of a specific day of the work week during which employees of a financial institution (bank) carry out payment transactions dated by the current date. Payment transactions mean a significant volume of types of work carried out by bank employees. During the banking day, bank employees receive and serve clients, conduct credit transactions, finance capital investments and conduct cash transactions (acceptance and withdrawal of cash).

• How do the categories of “banking”, “working” and “calendar” days relate?
• Methodology for calculating the number of banking days
• Online operating hours calculators

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In some cases, the duration of the banking period is equated to the total working time of the organization, but more often this term describes the operating hours of a particular bank, since the activities of a financial organization involve the use of technological operations. In this regard, the concepts of “banking” and “operating” day often describe the same time period.

During operating hours, bank employees accept documents for acceptance or withdrawal of funds, and also process, transfer and execute them. Often, to carry out one or another type of operation, a specialist requests confirmation from employees of higher departments, interacts with colleagues and always depends on the functioning and efficiency of the bank’s operating system. All these factors affect the actual duration and productivity of operating hours.

There is no single national or international standard for the duration, as well as the beginning and end of banking time. Each bank determines these characteristics individually and seals them with an internal document.

The approved regulations of a specific financial company establish the hours of the calendar working day, during which all transactions performed are dated on the same day. Working hours of a bank branch are not always equivalent to the time of operational customer service . It happens that the branch is still open to receive visitors, but cash settlement services are no longer provided. This suggests that the “banking day” is already over.

Please note that reliable information about the beginning, end and duration of the operating day, as well as the bank’s work schedule, is provided only by employees or official information resources of a particular financial institution.

Time sheet

In Art. 91 of the Labor Code of the Russian Federation states that the normal working week is 40 working hours per week. This means that an employee with a normal work schedule must perform his direct work duties 40 hours a week.

But there are also circumstances in which, according to the norms of the Labor Code of the Russian Federation, the employer must establish:

• 24-hour work week;
• 32-hour work week;
• 36 hour work week.

The Labor Code of the Russian Federation also states that any employer, regardless of what organizational and legal form his company has, must keep records of working hours. If during an inspection it is discovered that there is no time sheet at the enterprise, this will lead to the fact that both the company itself and the official will be held administratively liable.

A time sheet is a form that contains all the information about how many hours each specific employee worked. Absenteeism from work for good or bad reasons is also noted here.

In order to maintain a timesheet correctly, one of the following conditions must be met:

• this can be done daily, in fact noting the presence or absence of workers at their workplaces;
• entering data if there are some deviations. For example, if an employee fails to show up for work without a valid reason.

Based on the document data, at the end of the month, wages are calculated for all employees. It is for this reason that it is so important to maintain this document correctly.

Correct and timely maintenance of timesheets allows you to monitor the process of compliance by each employee with labor discipline, as well as working time standards. In addition, this document also notes hours of overtime work or going to work on a legal day off. Such performance of labor duties is subject to increased payment.

The working time sheet is the main document that labor inspectors request for inspection. In addition to the fact that it can be used to check compliance with legislation regarding working time standards, it is also the main source of statistical reporting on personnel.

Timesheet maintenance is assigned to an individual employee, whose work is controlled by the head of the structural unit. It is the boss who is aware of the presence and absence of employees.

To record working hours, forms T-12 and T-13 can be used. But the law does not oblige the use of precisely such forms. Each enterprise has the right to independently develop a working time sheet form. But it must contain certain information about the company. You can keep timesheets either on a computer or manually.

Calculation of summarized working time recording

This calculation is used in cases where it is not possible to maintain the normal working week. For example, employees work in shifts. With such a work schedule, it is necessary to use not only a different accounting of working hours, but also calculate wages differently.

Under normal working conditions, the working week should not exceed 40 working hours per week. That is, it is 5 days a week for 8 hours. But some employers apply a different work schedule when the daily shift extends beyond the 8-hour workday. As a rule, such a schedule is used in organizations that provide services to citizens or trade. For example, medical institutions, convenience stores, pharmacies, transport, etc.

To comply with the law and increase labor efficiency, the employer introduces shift work schedules. To avoid violations, it is necessary that the duration of work duties during the accounting period is no more than a normal week, multiplied by the number of weeks in the accepted accounting period. The maximum length of the accounting period is generally 1 year, according to Art. 104 Labor Code of the Russian Federation.

Vacation in working days in 2020 (example of calculating vacation in working days)

To determine the number of unused calendar days of vacation, the following data is required:

• duration of the employee’s vacation period (number of years, months, calendar days);
• the number of vacation days that the employee earned during the period of work in the organization;
• the number of days used by the employee.

The only current regulatory document explaining the procedure for calculating compensation for unused vacation remains the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on April 30, 1930 No. 169 (as amended on April 20, 2010; hereinafter referred to as the Rules). Determining the vacation period The first working year is calculated from the date of entry into work for a given employer, subsequent ones - from the day following the end of the previous working year. If an employee is dismissed, his vacation period ends.

Calculation of overtime with summarized recording of working hours

Overtime work is working beyond one's normal work schedule. Recently, more and more often, workers have begun to stay at their workplaces beyond the normal 8-hour working time. And if a shift schedule is approved, then overtime occurs constantly.

Every employer knows that overtime work is paid according to slightly different rules. In addition, the duration of such work cannot exceed a certain limit per month. In order to save money on paying overtime hours, employers began to use summarized recording of working hours.

The employer is obliged to calculate overtime when recording working time in aggregate when the following situations arise:

• during the accounting period, an employee who was previously on sick leave, on study, on vacation, or on advanced training courses ended up working more than he missed;
• the employee, due to certain circumstances, worked more during the accounting period than he should have worked during the same period.

For example, the accounting period provides for 1,250 working hours, and the employee worked 1,350 hours during this time. The employer is obliged to pay him for 100 hours at increased rates.

Examples of solving problems for calculating the amount of vacation pay

Task No. 1

Given: The employee was hired on 02/02/2015. For the period from April 2020 to March 2020, he received 182,430 rubles. From April 17, 2016, he takes the required basic leave of 28 calendar days. That is, his vacation will last from April 17 to May 16, 2020 inclusive.

Question: How much vacation pay will be calculated?

Explanation: The attentive reader will notice that this works out to 30 days. That’s right, it’s just that May 1 and 9 are days off, and May 1 in 2020 fell on a Sunday, which is why the day off was moved to Monday. And these 2 additional days off were added to the vacation. But this fact does not affect payment. If the main vacation is given for 28 days, then 28 days are paid, regardless of the extra non-working days.

Solution:

1. 182430 : 29.3:12 = 518.85 (rub.) – the amount of average daily payments
2. 518.85 x 28 = 14528 (rub.)

Answer: The employee will receive 14,528 rubles. for 28 days of vacation.

Task No. 2

Given: 08/03/2014 the employee began working. From May 25, 2015, he was granted paid leave of 24 days. During the working period he earned 84,000 rubles.

Question: How much vacation pay will the employee receive?

Explanation: The billing period is considered from August 2014 to April 2020, that is, an incomplete year - 9 months. August is included as a full month, despite the fact that the employee was hired on the 3rd - since August 1 and 2 were holidays.

Solution:

Vacation pay

1. 273 – 5 = 268 (calendar days)
2. 84000: 268 = 313.43 (rub.) average daily salary
3. 313.43 x 24 = 7522.39 (rub.) vacation pay

Answer: The employee will receive 7522.39 rubles. in 24 days.

Task No. 3

Given: The employee goes on statutory leave for 28 days from June 16, 2016. Before that, she spent 3 years on maternity leave. The employee’s salary, according to her position and relevance on the day she goes on vacation, is 15,350 rubles.

Question: What will be the amount of paid vacation pay?

Explanation: Since she did not receive any payments for the previous calendar year through no fault of her own, the calculations include the tariff schedule, or official salary, the amount of which is relevant on the day of going on vacation.

Solution:

1. 15350 x 12 = 184200 (rub.) size of estimated payments for 12 months
2. 184200 : 29.3:12 = 523.90 (rub.) hypothetical average daily earnings
3. 523.90 x 28 = 14668 (rub.)

Answer: The employee will receive 14,668 rubles. vacation pay.

Working time calendar

This document is also called a production calendar. He is every accountant's assistant. This document reflects all working days, as well as weekends and holidays.

This calendar is indispensable for normal work time tracking, that is, with a 40-hour work week (5 days a week, 8 hours each). Using this document, you can correctly calculate the standard working hours during a certain accounting period.

It is not difficult to calculate all the necessary indicators for calculating wages, especially if the employee worked for a full month. Even if you have “sick leave” or “vacation” days, calculating the number of working hours is not difficult.

The working time calendar contains the following information:

• the number of calendar days in each month, each quarter, half-year and per year;
• the number of working days in each month, quarter, half-year and year;
• the number of weekends and holidays in each month, quarter, half-year and year;
• the number of working hours in each month, quarter, half-year and year, with different lengths of the working week (40 hours, 36 hours, 24 hours).

Pre-holiday days are also celebrated here, in which the working hours are reduced by 1 hour.

Methodology for calculating the number of banking days

If contract language uses the term “banking day”, it is important to calculate the time period correctly. In this situation, all days are taken into account when the bank specified in the agreement works according to schedule and provides cash settlement services, but one should rely specifically on operating hours, and not on the opening hours of branches . Weekends and holidays are not considered banking periods.

Late payments are sometimes fraught with substantial penalties. When calculating the time to complete the next monetary transaction, you need to take into account not so much the standards of working hours, but the duration and schedule of cash settlement services of a particular bank.

If, according to the agreement, several financial institutions are involved in making the payment, then you should inquire about the duration of the hours of cash settlement services in each organization. You need to plan payments especially carefully before weekends or on the eve of holidays, when the likelihood of delays increases.

Calculation of part-time work

According to Art. 93 of the Labor Code of the Russian Federation, part-time mode is a work schedule in which the employee has a part-time job and works either part-time or part-time. This mode of work can be established either at the request (written, that is, statement) of the employee himself, or by agreement of the parties. The employer does not have the right to forcibly transfer an employee to such a work schedule without his written consent.

The employer is not obliged to respond positively to the employee’s request to transfer him to part-time work, but there are circumstances in which he is obliged to do this:

• the employee brought a certificate of pregnancy;
• request of one of the parents/guardian/legal representative having a child under 14 years of age. If the child has a disability, then the age threshold is slightly higher - 18 years;
• the need to care for a close relative if there are medical indications.

In order to correctly record part-time work, it is necessary to start from what is the standard working time for this category of workers. In most cases, this is 40 hours a week - 5 days of 8 hours plus 2 full days off.

In the application, the employee indicates how he is asking for his work schedule to be reduced. For example, he asks to work not 40, but 30 hours a week. Then his daily working time will be 6 hours with a 5-day work week.

Translation of "calendar days" into Chinese

and not used to date, as well as the duration of additional leaves provided to certain categories of workers.

Let's consider these cases in more detail.

As is known, a fixed-term employment contract is concluded when the employment relationship cannot be established for an indefinite period due to the nature of the work to be done or the conditions for its implementation, as well as by agreement of the parties to the employment contract. Cases when such an agreement can be concluded are defined in Art. 59 Labor Code of the Russian Federation. Employees who have entered into an employment contract for a period of up to two months are provided with paid leave (or compensation for unused leave upon dismissal) at the rate of two working days per month of work (Article 291 of the Labor Code of the Russian Federation).

The duration of paid leave for employees engaged in seasonal work is also calculated (two working days for each month of work). Seasonal work includes work that, due to climatic and other natural conditions, is carried out during a certain period (season), usually not exceeding six months. Lists of seasonal work are determined by industry (inter-industry) agreements concluded at the federal level <1>. These documents must also reflect seasonal work lasting more than six months, indicating their maximum duration.

<1> According to the previous edition of the Labor Code of the Russian Federation (until October 6, 2006), such a list was approved only by the Government of the Russian Federation (Resolution of the Government of the Russian Federation of July 4, 2002 N 498).

Article 125 of the Labor Code of the Russian Federation provides for the possibility of dividing annual paid leave into parts by agreement between the employee and the employer. Thus, the employee may not use part of the vacation for the previous working year. It can be assumed that some employees have unused vacation days for periods before February 1, 2002 <1>. For example , due to operational needs, an employee was called back from vacation.

<1> From this date the Labor Code of the Russian Federation came into force, and according to Art. 67 of the previously effective Labor Code of the Russian Federation, the duration of vacations was calculated in working days.

Note that we're not talking about full ol' vacations. If such a situation arises, then the employer has violated labor laws. After all, in accordance with Art. 124 of the Labor Code of the Russian Federation, vacation must be used no later than 12 months after the end of the working year for which it is granted. Failure to provide annual paid leave for two consecutive years is prohibited. And for a number of employees, vacation must be provided annually. These include workers under the age of 18 and workers engaged in work with harmful and (or) dangerous working conditions.

In some cases, in addition to the main leave, employees have the right to additional paid leave. The basis for its provision is the circumstances that are associated with the performance of a specific job function, since such leave is intended to compensate for the impact of adverse factors on the employee’s health during the work process.

The list of categories of employees who are granted additional leave is specified in Art. 116 Labor Code of the Russian Federation. These are the workers:

• those employed in work with harmful and (or) dangerous working conditions (the list of works is contained in Article 117 of the Labor Code of the Russian Federation);
• having a special nature of work (Article 118 of the Labor Code of the Russian Federation) and (or) irregular working hours;
• workers in the Far North and similar areas.

The procedure for granting additional leave is regulated not only by the Labor Code of the Russian Federation, but also by regulations, many of which were issued before the said Code came into force. For example , some categories of citizens working in certain industries (agriculture, railway transport, etc.) and having extensive work experience are granted additional leave on the basis of regulations of the former USSR. According to Art. 423 of the Labor Code of the Russian Federation, laws and other legal acts of the Russian Federation, as well as legislative acts of the former USSR, are applied insofar as they do not contradict the Labor Code of the Russian Federation.

Lists of industries, jobs, professions and positions in which work gives the right to additional paid leave for work under harmful and (or) dangerous working conditions, as well as the minimum duration of this leave and the conditions for its provision must be approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission on regulation of social and labor relations. Currently, such lists have not yet been approved, but the List of productions, workshops, professions and positions with hazardous working conditions <2> and the Instructions on the procedure for applying the List of productions, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional leave and shortened working hours <3>. The duration of vacations for employees mentioned in the List ranges from 6 to 36 working days (depending on profession, position, etc.). The duration of additional vacations is also established by other regulations. For example , in accordance with Art. 19 of the Law of the Russian Federation of June 26, 1992 N 3132-1 “On the status of judges in the Russian Federation” the duration of additional leave granted to judges depends on the length of service and is measured in working days.

<2> Approved by Resolution of the State Labor Committee of the USSR and the Presidium of the All-Union Central Council of Trade Unions of October 25, 1974 N 298/P-22. <3> Approved by Resolution of the State Committee for Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions of November 21, 1975 N 273/P-20.

By virtue of Art. 120 of the Labor Code of the Russian Federation, when calculating the total duration of annual paid leave, additional paid leaves are summed up with the annual main paid leave. Since the duration of annual leave is usually determined in calendar days, and additional ones in most cases in working days, an accountant may have difficulty calculating its total duration.

In this situation, you should be guided by Letter of the Ministry of Labor of Russia dated February 1, 2002 N 625-ВВ. If the vacation provided to an employee is calculated (in whole or in part) in working days, then the duration of annual paid leave should be calculated as follows: from the start date of the vacation, a certain number of days of the main vacation in calendar days is counted, and then - a certain number of days of additional vacation in working days. calculated for a six-day working week and the date of the last day of vacation is determined. After this, the total vacation period is converted to calendar days.

Example 1 . The start of the vacation is June 1, 2007. The duration of the next main vacation is 28 days. and additional - 12 rubles. days

The end of the next vacation falls on June 29, 2007 (the non-working holiday June 12, which falls during the vacation period, is not included in the number of calendar days of vacation). We begin counting the duration of additional leave on June 30. Based on the production calendar of a six-day working week, we determine the end of additional leave as July 13.

Thus, the summarized vacation began on June 1 and will end on July 13, 2007, and its total duration will be 42 working days.

Vacation pay is calculated in the same way as for vacation in calendar days, i.e. based on the employee’s average earnings for the billing period. The average daily earnings for paying for vacations provided in working days, as well as for calculating compensation for unused vacation, are determined by the formula:

S = Z: d, d rp 6 where Z is the amount of the average salary accrued by rp for the billing period; d - the number of working days according to the calendar of the six-day working week.

The number of working days in months not fully worked is calculated by multiplying the working days according to the calendar of a five-day working week per hour worked by a factor of 1.2 <1>.

<1> Applicable when working days in a five-day working week need to be converted to working days in a six-day working week.

Example 2 . An employee who works in production with hazardous working conditions has been granted additional leave of 12 rubles from January 9, 2007. days The billing period is from January 1 to December 31, 2006. In July 2006, the employee was on vacation for 28 days, and in November 2006 - on sick leave for 4 days. days During the billing period, the employee was accrued 75,000 rubles. (vacation pay and temporary disability benefits are not taken into account).

According to the calendar of a five-day working week, the employee worked:

• in July 2006 - 1 rub. days;
• November 2006 - 17 r. days

The calculation of the number of working days according to the six-day working week calendar is given in the table.

The average daily earnings was 277.16 rubles/day. (RUB 75,000: 270.6 days).

The average salary due for vacation is 3325.92 rubles. (277.16 rubles/day x 12 rubles days).

I.B.Lanina

Auditor

“KP” subscriber M.S. Solovyov, Monchegorsk

There are employees in the organization who have not used their annual paid leave in full for working in hazardous conditions. Moreover, most of the vacations, starting from 2003 to 2010, were provided, that is, the employer did not violate the ban on not providing employees working in hazardous conditions with annual paid vacations for 2 years in a row. This summer, most of them applied for leave. How to convert them to calendar days?

KP consultant D.F. Rysina

According to part one of Article 120 of the Labor Code of the Russian Federation, the duration of annual basic and additional paid leaves of employees is calculated in calendar days and is not limited to a maximum limit. Since after the entry into force of the Labor Code of the Russian Federation, the duration of individual annual paid leave was established by acts of labor legislation in working days, the Ministry of Labor of Russia proposed to transfer the working days of annual paid leave for work in hazardous conditions to calendar days to use the methodology first given in the letter of the Ministry dated 01.02. 2002 No. 615-ВВ: 1) from the start date of vacation, a certain amount of main vacation in calendar days (28 calendar days) is counted, and then a certain number of days of additional vacation in working days is added based on a 6-day working week and the date of the last day is determined vacations; 2) the total vacation period (from the first to the last day) is converted into calendar days.

The resulting number of calendar days will be the total duration of annual paid leave.

This methodology is applicable to establish the duration of annual paid leave for work in harmful and (or) dangerous working conditions, determined for previous years, as well as in the current year, in accordance with the List of industries, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional leave and a shortened working day, approved by Resolution of the State Committee for Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. 298/p-22.

The above-mentioned List continues to be the main document according to which employers determine the duration of annual paid leave for employees for work in harmful and (or) dangerous working conditions.

Calculation of working time rates

Some citizens can get a “part-time” job. What does it mean? This means that an employment contract with such an employee will be concluded for a part-time or part-time work week. That is, such an employee will not perform his duties the entire working day (not the entire working week), but only part of it.

At its core, this is a part-time calculation. How to produce it has already been described above. The main thing is that the terms and conditions of work must be specified in the employment contract. Then there will be no violations of labor laws.

Example and procedure for calculating vacation pay

Vacation payments are essentially the same salary, only they are calculated for the time when you do not go to work.

Calculation procedure

According to Article 74 of the Labor Code, workers have paid leave every year. It is given with retention of salary and position. During your vacation, you are required to accrue vacation pay; its amount is approximately equal to your salary for the same time. They are easy to calculate. Even for a person who knows nothing about accounting, there is a completely simple formula: vacation pay = the amount of payments for the reporting period is divided by the number of days, and multiplied by the number of days of the vacation period.

That is, the amount of vacation payments depends on the average daily earnings during the previous period. To do this, you need to calculate the total income for the working year, and then divide it by the number of days. For this purpose, we subtract non-working days from the number of calendar days for a certain period. This is how we calculate the average daily salary. To find out the amount of vacation pay, multiply the resulting number by the number of days in the calendar for the vacation period.

Calculation of working time costs

In order to calculate the cost of working time, it is necessary to apply the technique of photographing working time. This must be done in order to:

• identify shortcomings in the organization of labor itself and the production process, which lead to the company losing financial resources and using them inappropriately;
• establish service standards;
• establish standards for the number of hired personnel;
• identify failure to fulfill assigned tasks or, conversely, significant overwork, which also lead to financial losses.

Depending on what factors are to be identified, the following methods of photographing working time are used:

• individual photograph – the object of study is a specific workplace with a specific employee. The more detailed the research is, the more accurate the result will be. It can be applied to the entire structural unit in which the studied workplace is located;
• group photography - research methods are applied to a separate group of workers who are not connected to each other by a single labor and production process.

Procedure for calculating working hours

In order to correctly calculate working hours, it is necessary to take into account many factors. These include:

• type of working week - it can be either a five-day or a six-day week;
• duration of the day's work shift;
• the start and end period of the work;
• possible and mandatory breaks;
• the order of working days and non-working days;
• how many shifts there are per day;
• the presence of holidays and pre-holidays, when the working day is reduced.

To correctly estimate the time spent, you will need to carry out simple calculations:

1. Make a list of all the services you perform;
2. In each service, highlight the types of work;
3. Carry out normalization for each type of work, measuring the average time to complete such work. For example, you take a watch and measure how much time it takes you to write 2000 characters of text - put it in a table;
4. Test normalization on real projects and adjust time costs at each stage.

As a result, you will get a table showing the average time to complete each type of work.

An example of normalized working hours for a copywriter

This standardization reflects the “average time” to complete each type of work, but it is not universal. Therefore, it is necessary to introduce increasing and decreasing coefficients for calculating time costs in complex situations.

Example of coefficients (a coefficient greater than 1 is increasing, a coefficient less than 1 is decreasing):

Please note: in complex situations, for example, an old customer + a complex topic, the coefficients can be multiplied. For example, for the situation old customer + complex topic, the coefficient will be 0.8 * 1.2 = 0.96.

Example of working time calculation

Most businesses operate on a five-day work week. The formula for calculating working time is as follows:

Ntotal = Prv / 5 * Krd – 1 h * Kppd, where:

Ntot - standard working time;

Prv - length of working hours per week (40, 35, 36 or 24);

Krd - number of working days in the period (month, year);

Kppd - the number of pre-holiday days.

Example. There are 21 working days in April 2020. Standard working hours:

• 40-hour work week – 40 / 5 * 21 = 168 hours;
• A 36-hour work week is 36 / 5 * 21 = 151.2.

That is, those hours that will be worked in excess of 168 hours per week will be considered overtime and must be paid at an increased rate.

To correctly calculate the standard working hours for 2020, you need to refer to the production calendar. This document indicates that 1,970 working hours need to be worked in 2020. That is, on average, you need to work 164.1 hours per month.

Slightly different values ​​for a 36-hour and 24-hour workweek. With these schedules, working hours for 2020 are 1,772.40 and 1,179.60 hours, respectively.

Mathematical method

The dependence of the total duration of vacation on what day of the week paid vacation begins, avoids the use of a mathematical method of converting working days into calendar days.

Its essence is to calculate the ratio of calendar and working days falling within one calendar week (7 calendar days: 6 working days).

https://youtu.be/XK_RtT2HE_Y

This ratio is a constant used in all subsequent calculations, regardless of the specific conditions for granting leave.